01-09-2015Audit Committee Brief August 2015 | ||
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees. This month's brief includes publications and topics of interest such as: PCAOB notes improvements in internal control over financial reporting audits, SEC proposes clawback rule, SEC confirms scope of whistleblower protections and New IIA Research Foundation report outlines imperatives for internal audit. There are also rulemaking and standard-setting developments included, such as: SEC approves CEO pay ratio disclosure requirements, FASB simplifies inventory measurement, IASB proposes clarifications to revenue recognition standard, IAASB amends auditing standards to enhance focus on financial statement disclosures. |
01-09-2015