Audit Committee Collaboration

RESOURCES:

NON-GAAP MEASURES TOOL
Questions on Non-GAAP Measures: A Tool for Audit Committees, is a tool that can help audit committees probe whether such measures are accurate, appropriate, and useful to investors. The resource also reviews the auditor's role regarding non-GAAP information, as well as relevant regulation.

 

VIDEO ON FINANCIAL EXPERTISE
The first installment in a new video series examines the role of the audit committee financial expert and features thoughts from audit committee chairs of Microsoft, Walmart, and other leading companies.

 

INSIGHTS ON AUDIT COMMITTEE COMPOSITION
The U.S. approach to audit committee composition has been successful, but it can be improved, says this edition of CAQ Insights. The report synthesizes observations made at an April 2016 event, hosted by the CAQ and the John L. Weinberg Center for Corporate Governance at the University of Delaware.

 

AUDIT COMMITTEE TRANSPARENCY BAROMETER
Published jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer presents findings from extensive analysis of audit committee disclosures in proxy statements, measuring the robustness of these disclosures among S&P Composite 1500 companies.

 

ENHANCING THE AUDIT COMMITTEE REPORT: A CALL TO ACTION
The Audit Committee Collaboration calls on audit committees of public companies of all sizes and industries to proactively strengthen their public disclosures in order to more effectively convey to investors and others the critical aspects of the important work that audit committees currently perform.

 

EXTERNAL AUDITOR ASSESSMENT TOOL (U.S.)
Published by the CAQ in partnership with the Audit Committee Collaboration, the External Auditor Assessment Tool is designed to assist audit committees in carrying out their responsibilities of appointing, overseeing, and determining compensation for the external auditor.

 

External Auditor Assessment Tool  (U.S.) Video
As a companion to the External Auditor Assessment Tool, this video features interviews with leading audit committee chairs discussing the importance of the assessment process as well as how they put the tool to work.

 

EXTERNAL AUDITOR ASSESSMENT TOOL (WORLDWIDE)
The External Auditor Assessment Tool: A Reference for Audit Committees Worldwide is a resource that can be used by audit committees or those charged with governance around the globe.

External Auditor Assessment Tool Video

This video explains the benefits and value of the Audit Committee Collaboration’s External Auditor Assessment Tool.

CALL TO ACTION VIDEO

This video succinctly explains a key Audit Committee Collaboration resource: Enhancing the Audit Committee Report: A Call to Action.

SEC Disclosure Concept Release

This document outlines important considerations for audit committee members regarding the SEC’s 2015 Audit Committee Disclosure Concept Release.

PCAOB AQI Concept Release

This document outlines important considerations for audit committee members regarding the PCAOB’s 2015 Audit Quality Indicator Concept Release.