All Audit Committee Report articles

  • Blog post

    Top accountant provides blueprint for effective audit committees


    From education to composition, the SEC's top accountant recently gave audit committees a primer on everything it takes to be effective in the job these days.

  • Blog post

    Study Shows Better Audit Reports Lead to Better Audits


    Expanded audit reports and audit committee reports have led to better audits in the United Kingdom, according to new research, perhaps because expanded reporting has given auditors more leverage over financial statement assertions. The authors of the study said the new U.K. reporting requirements led to better-quality audits, as measured ...

  • Blog post

    SEC Poses Long List of Possible Audit Committee Disclosures


    Only a day after audit regulators have proposed a new method for extracting from audit firms the names of engagement partners on each public company audit, the SEC blew open the discussion with a long list of its own questions about whether audit committees should provide that and many more ...

  • Blog post

    SEC Might Explore Auditor Tenure for Audit Committee Disclosure


    Image: When the SEC issues its audit committee discussion paper, it likely will explore more on the audit firm’s tenure and naming engagement partners. As the PCAOB has tried to get consensus on these themes, the board has heard pushback that the disclosure is better placed in audit committee reports, ...