Audit Committee

As the role of the audit committee continues to evolve, it becomes increasingly important for audit committee members to remain up to date and aware of changes to 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.

Perspectives

Current trends in audit committee reporting

In 2015, Deloitte analyzed proxy statements of the companies included in the S&P 100 index to identify trends in audit committee reporting.

Perspectives

External auditor assessment tool

Designed to assist audit committees or their counterparts in evaluating the external auditor to assess the quality of the audit, or select or recommend the retention of the audit firm. US or global versions available.

Perspectives

Audit Committee Leading Practices and Trends

Assess audit committee practices and discuss agendas and other considerations.

Perspectives

Planning Tool: Audit Committee Calendar of Activities

Consider using this Deloitte questionnaire during the self-assessment process.

Perspectives

Audit Committee Performance Evaluation

Consider using this Deloitte questionnaire during the self-assessment process.

Services

About the Center for Corporate Governance 

The center orchestrates dialogue, knowledge-sharing, and thought leadership on governance issues.

Services

Deloitte Audit

Deloitte Audit professionals provide independent financial statement and internal control audits, in accordance with the latest professional standards and with a focus on quality.

Analysis

Sample audit committee charter

This publication is based on review of selected F1000 company charters, SEC requirements, and NYSE and NASDAQ corporate-governance listing standards.

Perspectives

Accounting Services

Our publications, articles, and webcasts help you stay informed about the latest accounting, financial reporting, and regulatory developments.

Henry Phillips

Vice Chairman | National Managing Partner

Dbriefs Webcast

Governance, Risk, & Compliance

Anticipating tomorrow's complex issues and new strategies is a challenge. Take the lead with Dbriefs—live webcasts that give you valuable insights on important developments affecting your business. Dbriefs offers live webcasts featuring practical knowledge from Deloitte specialists.

Analysis

Additional Audit Committee Resources

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

Perspectives

Appointing, assessing, and compensating the independent auditor

Considerations based on regulatory requirements and leading practices that may help audit committees execute their responsibilities.