Audit Committee Brief | Deloitte US | Center for Corporate Governance

Perspectives

Audit Committee Brief

A periodic publication that provides audit committee members with recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks, and technical updates.

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Latest edition

May 2016

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May 2016
  • A snapshot of the FASB’s new lease accounting standard
  • SEC staff discusses reporting considerations related to the new revenue standard
  • Core principles of high-quality ethics and compliance programs identified in ECI report
  • Driving innovation in audit
  • PCAOB repurposes changes to the auditors’ reporting model
  • PCAOB issues staff inspection briefs 
  • PCAOB issues proposal for audits involving other auditors

April 2016

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April 2016
  • CAQ report highlights evolving role of the audit committee around the world
  • Top 10 Questions to Ask When Using a Non-GAAP Measure
  • SEC seeks comments on disclosure requirements in Regulation S–K
  • Inspections show high compliance with PCAOB audit committee communication rules
  • PCAOB seeks feedback on engagement quality review standard
  • PCAOB posts updated standard-setting agenda

March 2016

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March 2016
  • Audit committees discuss the growing demand for disclosure
  • Understanding Cyber Security and the External Audit
  • Interacting with Audit Committees: The Way Forward for Internal Audit
  • SEC outlines priorities at annual conference
  • Reaching a consensus on management review controls
  • COSO ERM update will seek to elevate risk discussions
  • CAQ videos examine critical issues, including PCAOB priorities
  • FASB’s new standard brings most leases onto the balance sheet

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