Audit Committee Brief | Deloitte US | Center for Corporate Governance


Audit Committee Resource Guide

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


Audit Committee Leading Practices and Trends

Assess audit committee practices and discuss agendas and other considerations.


Additional Audit Committee Resources

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


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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Issue 11 - November

Issue 11 - November 2015

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

  • Audit committee disclosure trends in 2015
  • SEC chief accountant discusses issues facing audit committees 
  • Compliance Risk Assessments: The Third Ingredient in a World-Class Ethics and Compliance Program
  • Related-party transactions for 2015 audits 
  • Eighteen Safeguards to an Audit Committee’s Investigation of Financial Reporting 
  • SEC Comment Letters—Including Industry Insights: What “Edgar” Told Us 
  • FASB to issue leasing standard 
  • Highlights from the FASB’s November 2 meeting
  • SEC announces enforcement results for FY 2015
  • SEC issues final rule on crowdfunding
  • PCAOB highlights deficiencies in the application of its risk assessment standards
  • IASB publishes proposed practice statement on materiality

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Issue 10 - October

Issue 10 - October 2015

PCAOB outlines inspection focus for 2015; 2015 audit considerations; Importance of focusing IT and cybersecurity control discussions on risk; SEC chief accountant speaks on convergence; PCAOB Dialogues podcast focuses on audit quality indicators; IIA asks the SEC to require internal auditors at all public companies; The Center for Audit Quality’s ninth annual Main Street Investor Survey shows investor confidence ; SEC requests comments on the effectiveness of certain disclosure requirements in Regulation S-X; FASB proposed ASU would state that omissions of immaterial disclosures are not accounting errors; PCAOB publishes latest standard-setting agenda


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Issue 9 - September

Issue 9 - September 2015

The Deloitte Audit, fueled by innovation; Internal audit’s role in managing technology risks; Year 2 conflict minerals reporting and the independent private-sector audit; Gaining insights from recent SEC enforcement actions; PCAOB explores further guidance on the work of audit specialists; What audit committees want from CFOs; FASB proposes amendments to revenue guidance on principal-versus-agent considerations; IASB launches second agenda consultation; Comment period ends on SEC concept release on audit committee disclosures

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Issue 8 - August

Issue 8 - August 2015

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


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Robert Uhl

Partner | Deloitte & Touche LLP


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