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Comprehensive Review of the Auditor – What Audit Committees are Saying

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Apr 02, 2015

On April 2, 2015, the Canadian Public Accountability Board (CPAB) released its Comprehensive Review of the Auditor – What Audit Committees are Saying. In this document, CPAB speaks with audit committee chairs about observations and lessons learned on performing or planning to perform a comprehensive review.

In 2013, the Enhancing Audit Quality (EAQ) initiative, jointly undertaken by CPA Canada and the Canadian Public Accountability Board (CPAB), examined how to enhance audit quality in light of global regulatory developments.

As part of this initiative, the Independence and Role of the Audit Committee Working Groups concluded that a comprehensive review of the external auditor by the audit committee at least every five years was an effective approach to addressing threats arising from long tenure of the audit firm.

Review the document on the CPAB's Web site.

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