- The Role of Auditors in Non-GAAP Financial Measures and Key Performance Indicators: Present and FutureNon-GAAP financial measures are used by various stakeholders for several reasons, including valuing companies, determining executive compensation, and as a means of communicating a company’s individual story or business strategy. Similarly, key performance indicators (KPIs) are disclosed by management to provide additional insights into the company’s performance or operations. In...September 29th, 2020
Publications, Auditors, Investors, Non-GAAP - Auditor Reporting – COVID-19 ConsiderationsCOVID-19, Publications Auditor Reporting – COVID-19 Considerations Tuesday, July 14, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential...July 14th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, Emerging Reporting Areas
- New Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG InformationNew Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG Information Wednesday, July 1, 2020 Washington, DC, July 1, 2020 – As investors increasingly make decisions based on company-reported environmental, social, and governance (ESG) information, audit firms can enhance the reliability of this reporting, according to the Center for Audit Quality (CAQ)....July 1st, 2020Publications, Academics, Audit Committee, Auditors, Investors, ESG
- Understanding the Auditing Requirements for Accounting Estimates and the Use of SpecialistsUnderstanding the Auditing Requirements for Accounting Estimates and the Use of Specialists Monday, June 22, 2020 Download PDF Public companies are increasingly using complex accounting estimates in their financial statements and relying on specialists with new expertise to make those estimates. High-quality auditing coupled with the use of specialists promotes trust in...June 22nd, 2020Publications, Audit Committee, Auditors, Audit Quality
- Goodwill Impairment Considerations in the COVID-19 EnvironmentPublications, COVID-19 Goodwill Impairment Considerations in the COVID-19 Environment Friday, June 19, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is...June 19th, 2020Publications, Auditors, Emerging Reporting Areas
- The Role of Auditors in Company-Prepared ESG Information: Present and FutureInvestors and other stakeholders are calling on companies to disclose more about their sustainability and environmental, social, and governance (ESG) strategies. This call for transparency is not new, but there is a heightened focus on this reporting in response to investors’ growing interests in and incorporation of sustainability considerations into...June 1st, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, ESG
- Managing Fraud Risk, Culture, and Skepticism During COVID-19COVID-19 Managing Fraud Risk, Culture, and Skepticism During COVID-19 Monday, April 20, 2020 Download PDF The COVID-19 pandemic has resulted in unprecedented social and economic paralysis. Most companies have transitioned to an entirely remote workforce, and while existing technologies have facilitated connectivity via cloud computing and video and teleconferencing services, working in this...April 21st, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- 2019 Audit Committee Transparency BarometerPublications 2019 Audit Committee Transparency Barometer Wednesday, November 6, 2019 Download PDF Although growth has been steady in the amount of information provided in audit committee disclosures, significant opportunities continue to exist to enhance transparency in this area, according to the 2019 edition of the Audit Committee Transparency Barometer. A report issued jointly...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
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