Audit Committees are an important oversight and integral control feature of good corporate governance. CPAB believes Audit Committees should have a greater focus on audit quality and should actively discuss this issue with their auditors. A high-quality audit is an Audit Committee's best assurance that it is effectively executing its duties.
As part of its ongoing outreach, CPAB is enhancing its communication with members of Audit Committees of public companies. This section contains items that CPAB believes should be of interest to Audit Committee members.
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January
24, 2012 communication