Independent Auditors & the Board of Directors
The relationship between the board of directors and independent auditors should should be based on the pros and cons of needing an auditor.
Audit Committee
All Audit Committee Content
Private Company Boards of Directors’ Committees
As every private company board of directors has different needs, the same applies for what committees they find necessary to have.
Understanding the Four Types of Audit Reports
Auditors use all types of qualified reports to alert the public as to the transparency, reliability and accountability of companies.
Auditor Reporting and Critical Audit Matters
New standards for auditor reporting requires disclosure of issues that managers communicate to audit committees for critical audit matters.
What Are Critical Audit Matters?
Critical audit matters or CAMs are the specific issues flagged by an auditor which audit committees are now required to report.
Changes in Audit Reports
New changes for audit reports in 2019 means the audit committee will need to better understand these changes to update reporting.