Perspectives

Audit Committee Resource Guide

This guide helps audit committee members and management better understand the requirements, roles, and responsibilities of the audit committee.

Perspectives

Audit Committee Leading Practices and Trends

Assess audit committee practices and discuss agendas and other considerations.

Analysis

Additional Audit Committee Resources

Resources are available to help audit committee members fulfill their responsibilities.

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 of the Audit Committee Brief

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Issue 8 - August

Issue 8 - August 2015

This issue of the Audit Committee Brief includes highlights on the following topics:

  • PCAOB notes improvements in internal control over financial reporting audits
  • SEC proposes clawback rule
  • SEC confirms scope of whistleblower protections
  • New IIA Research Foundation report outlines imperatives for internal audit
  • SEC approves CEO pay ratio disclosure requirements 
  • FASB simplifies inventory measurement
  • IASB proposes clarifications to revenue recognition standard
  • IAASB amends auditing standards to enhance focus on financial statement disclosures
     

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Issue 7 - July

Issue 7 - July 2015

SEC and PCAOB take steps to enhance audit committee and auditor disclosures; How artificial intelligence can boost audit quality; COSO suggests three lines of defense to manage internal controls; New revenue recognition standards raise questions for the IRS; Internal auditors get a revised global framework to govern professional practice; SEC proposes executive compensation clawback rule; FASB decides to defer new revenue standard for one year; PCAOB’s Standing Advisory Group discusses standard-setting activities

SEC issues concept release concerning audit committee reporting requirements

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Special edition - July 2015

Special edition | Issue 6 - July 2015

Following an increased focus on audit committee disclosure, the SEC issued a concept release on July 1, 2015, titled Possible Revisions to Audit Committee Reporting. The concept release seeks comment on the audit committee’s responsibility for overseeing the independent auditor, among other related topics. This special edition of the Audit Committee Brief discusses the SEC’s concept release and the specific requests for comment.

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Robert Uhl

Partner | Deloitte & Touche LLP

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