Displaying 1-8 of 8 results
AUDIT AND ASSURANCE FACULTY
Sharpening the focus on corporate fraud: an audit committee perspective
- Thought leadership report
- May 2023
- Audit and Assurance Faculty
This report from ICAEW's Audit and Assurance Faculty considers audit committee perspectives on the nature and extent of corporate fraud and what the corporate sector is doing to improve the chances of preventing and detecting it.
AUDIT AND ASSURANCE FACULTY
Audit quality: how to raise the bar
- Thought leadership report
- Mar 2021
- Audit and Assurance Faculty
What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality? This essay from the Audit and Assurance Faculty examines audit quality in terms of ownership, behavioural aspects, and structural drivers.
INTERNATIONAL
Audit committees in Europe
- Report
- Nov 2019
- PDF (1,368kb)
- European Affairs
This report expands our examination to audit committees in a further six EU countries, spread across the centre and south, with various corporate governance traditions and different sized capital markets – namely Belgium, Cyprus, Greece, Malta, The Netherlands and Portugal.
INTERNATIONAL
Making a difference: Audit committees in central and eastern Europe
- Report
- Jun 2017
- PDF (1,454kb)
- ICAEW Europe | Deloitte Belgium
Based on in-depth interviews with audit committee members in seven CEE countries, this report draws out insights on how audit committees are working, how they are having an impact and how they view the future. It provides insights into some of the common challenges still remaining at a time when the role of audit committees is expanding, largely driven by the introduction of new statutory requirements
AUDIT AND ASSURANCE FACULTY
AUDIT INSIGHTS
The impact of IFRS 16 for different retail audiences
- Thought leadership report
- Mar 2017
- Audit and Assurance Faculty
IFRS 16 presents key challenges and considerations for management, boards and audit committees as well as external users of accounts. Here are the implications for each of these audiences.
FINANCIAL SERVICES FACULTY
INSPIRING CONFIDENCE IN FINANCIAL SERVICES
Enhancing the dialogue between bank auditors and audit committees: Good practice for bank auditors, audit committees and executive management
- Report
- Jan 2012
- PDF (1,131kb)
- Financial Services Faculty
The ICAEW published the report Audit of banks: lessons from the crisis in June 2010 and committed to produce good practice guidance to enhance the dialogue between bank auditors and their audit committees. This report sets out that guidance. It considers ‘dialogue’ in its broadest sense, covering the fundamentals of a good auditor/audit committee relationship, the structuring of meetings throughout the audit cycle, and the content and style of reporting to the audit committee.
CORPORATE GOVERNANCE
NEW CHALLENGES
The buck stops here? New challenges for audit committees
- Thought leadership report
- Oct 2011
- PDF (1,068kb)
- Corporate Governance Department / BDO
An analysis of audit committee reporting
AUDIT AND ASSURANCE FACULTY
EVOLUTION
The impact of audit committees on auditing
- Report
- Sep 2008
- PDF (160kb)
- Audit Quality Forum
Given the overall positive change in audit practice brought about by audit committees, this report considers whether: all entities subject to audit should have audit committees; auditors‘ interaction with audit committees should be an explicit part of the audit process of assessing and responding to risks as set out in auditing standards; and auditors should evaluate whether audit committees are effective in supporting the quality of audited financial statements.
Displaying 1-8 of 8 results