- Cybersecurity Risk Management Oversight: A Tool for Board MembersPublications Cybersecurity Risk Management Oversight: A Tool for Board Members Thursday, April 12, 2018 Download PDF Cybersecurity Risk Management Oversight: A Tool for Board Members provides key questions board members can use as they discuss cybersecurity risks and disclosures with management and CPA firms. The questions are grouped under four key areas: Understanding how...April 5th, 2018
Publications, Audit Committee, Auditors, Cybersecurity - Preparing for the Leases Accounting Standard: A Tool for Audit CommitteesPublications Preparing for the Leases Accounting Standard: A Tool for Audit Committees Wednesday, April 4, 2018 Download PDF Preparing for the Leases Accounting Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new leases accounting standard that begins to take effect in...March 30th, 2018Publications, Audit Committee, Auditors, Company Management, Global, Audit Quality
- Non-GAAP Measures: A Roadmap for Audit CommitteesPublications Non-GAAP Measures: A Roadmap for Audit Committees Friday, March 16, 2018 Download PDF Presenting themes that emerged at a series of 2017 roundtables, Non-GAAP Measures: A Roadmap for Audit Committees provides a set of key considerations for audit committees, including leading practices to assess whether a company’s non-GAAP metrics present a balanced...March 12th, 2018Publications, Audit Committee, Auditors, Non-GAAP
- The Auditor's Report: Considerations for Audit CommitteesPublications The Auditor’s Report: Considerations for Audit Committees Wednesday, December 6, 2017 Download PDF In June 2017, the Public Company Accounting Oversight Board adopted a new auditing standard that will bring about significant changes to the auditor’s report. The Auditor’s Report: Considerations for Audit Committees explains these changes to the auditor’s report, including...December 5th, 2017Publications, Audit Committee, Auditors, Global, Policymakers, Audit Quality
- 2017 Audit Committee Transparency BarometerPublications 2017 Audit Committee Transparency Barometer Wednesday, November 1, 2017 Download PDF An annual report issued jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer shows that audit committees have continued to enhance transparency around their oversight of the external auditor by voluntarily and broadly increasing disclosure....October 30th, 2017Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- LDC Cloud Systems Case StudyPublications LDC Cloud Systems Case Study Tuesday, October 10, 2017 Download PDF The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an instructor, they...October 2nd, 2017Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Form AP - Auditor Reporting of Certain Audit Participants: A Tool for Audit CommitteesPublications Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees Tuesday, June 20, 2017 Download PDF Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees is intended to aid audit committee members in their understanding of new auditor disclosure requirements from the Public...June 16th, 2017Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Audit Quality
- Preparing for the New Revenue Recognition Standard: A Tool for Audit CommitteesPublications Preparing for the New Revenue Recognition Standard: A Tool for Audit Committees Tuesday, December 13, 2016 Download PDF Preparing for the New Revenue Recognition Standard: A Tool for Audit Committees is a tool to help audit committees assess a company’s implementation of the new revenue recognition standard, which will take effect for...December 8th, 2016Publications, Audit Committee, Auditors, Audit Quality
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