Reviewing or Tendering Your External Audit

The Enron scandal in 2001 combined with similar scandals at Worldcom and Global Crossing and the subsequent collapse of Arthur Andersen, one of the ‘Big 5’ firms of auditors at the time, has led regulators around in the world to tighten rules around the appointment of external auditors and how audits should be performed. This […]

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Audit Tendering: The Requirements of the Revised Code and Guidance on Audit Committees

In September 2012, the Financial Reporting Council (“FRC”) published revisions to the UK Corporate Governance Code (“the Code”) and revised Guidance on Audit Committees (“the Guidance”). The Guidance is designed to assist company boards in making suitable arrangements for their audit committees, and to assist directors serving on audit committees in carrying out their role. […]

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Audit Committee Guidance for European Companies (ecoDa and KPMG)

This publication explains the principles underlying the audit committee’s role and aims to help steer organisations through the requirements set out in the Statutory Audit Directive 2006/43/EC, published by the European Commission in 2006. It provides non-prescriptive guidance to help audit committees (and those who support them) gain a better understanding of the processes and […]

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Audit Committee Performance Evaluation – Self Assessment Checklist

The audit committee has become, in recent years, one of the main pillars of the corporate governance system in British public companies. With new responsibilities and increasing complexities, being a member of the audit committee has never been more challenging. To help respond to this, and to facilitate the evaluation process, Deloitte have developed a […]

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