Audit quality
UK audit committee members share their views of auditor scepticism, challenge of management and audit quality in our 2020 survey
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On the audit committee agenda "The ACI’s aim is to support you in your role either as an audit committee member or chair. Everything from broad induction guidance when you first take on your role to technical updates, topical deep-dives and the implications of evolving regulation." Michelle Hinchliffe, UK Chair of Audit – KPMG On the 2020 audit committee agenda
On the 2020 audit committee agenda Mary Reilly, Independent NED at Essentra plc shares her views on the top priorities for audit committees in 2020
Considerations for audit committees during COVID‑19 Timothy Copnell from KPMG Board Leadership Centre discusses issues that audit committee members should consider during COVID‑19.
On the audit committee agenda "The ACI’s aim is to support you in your role either as an audit committee member or chair. Everything from broad induction guidance when you first take on your role to technical updates, topical deep-dives and the implications of evolving regulation." Michelle Hinchliffe, UK Chair of Audit – KPMG On the 2020 audit committee agenda
On the 2020 audit committee agenda Mary Reilly, Independent NED at Essentra plc shares her views on the top priorities for audit committees in 2020
Considerations for audit committees during COVID‑19 Timothy Copnell from KPMG Board Leadership Centre discusses issues that audit committee members should consider during COVID‑19.
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Questions audit committees might ask when reviewing and assessing financial statements
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Questions audit committees might ask when considering accounting policies, judgments and estimates
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Questions audit committees might ask when considering narrative reporting and non-GAAP measures
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Questions audit committees might ask when exercising oversight of internal control systems
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Questions audit committees might ask when considering fraud risk and whistle-blowing processes
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Questions audit committees might ask when considering the scope of the external audit
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Questions audit committees might ask when assessing external audit effectiveness
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Questions audit committees might ask when planning and executing their private sessions with the external auditor
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Questions audit committees might ask when considering the scope of the internal audit
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Questions audit committees might ask when assessing internal audit effectiveness
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Questions audit committees might ask when planning and executing their private sessions with the head of internal audit
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Questions audit committees might ask when considering the effectiveness of the committee's performance
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Questions audit committees might ask when considering the propriety of information flows and whether they have access to the right information
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Questions audit committees might ask when considering the effectiveness of their audit committee conversations
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Questions to ask when considering the induction and onboarding of new audit committee members
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Resources that can be used by audit committees in preparing their own policies, procedures and disclosures
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