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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Issue 4 - May 2015

Issue 4 - May 2015

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

  • PCAOB provides inspections insights in the first of a series of planned communications to audit committees
  • PCAOB speech discusses audit committee responsibilities and qualifications, including the need for financial expertise
  • PCAOB inspections and the relationship to audit quality
  • Mary Jo White reflects on the SEC’s Whistleblower Program
  • SEC chief accountant discusses IFRS in speech
  • SEC proposes new rules on pay-versus-performance and cross-border swap transactions
  • FASB and IASB propose to defer effective date of new revenue standard
  • IAASB revised auditing standard requires auditors to read “other information” in annual reports

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Issue 3 - April 2015

Issue 3 - April 2015

FASB tentatively defers new revenue standard; IIA and CAQ report tackles how to enhance interactions among the internal and external auditors and the audit committee; the audit of the future; PCAOB speech emphasizes important roles of internal audit and the audit committee; update of Deloitte's Audit Committee Resource Guide; PCAOB updates its standard-setting agenda; FASB amends its consolidation model

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Issue 2 - March 2015

Issue 2 - March 2015 | AQIs: Measuring quality through metrics

The idea of establishing measures of audit quality that can be used by stakeholders in the audit process—including audit committees—has been discussed since at least 2008. This year promises to be a significant one for this topic, as there are several active projects focused on the question of whether metrics that provide insight into audit quality (often referred to as audit quality indicators or AQIs) can be developed. The goals of these projects are for all stakeholders in the audit process to be aware of and agree on the fundamental elements that contribute to a quality audit, and to spur productive dialogue among the various stakeholders on how to support and enhance audit quality.

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Robert Uhl

Partner | Deloitte & Touche LLP

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