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Quality is the foundation of our profession. What we do is important, and we endeavour to lead the conversation on audit quality and set the bar. To this end, our commitment to quality aims to deliver excellence at every level.
This first issue of the Deloitte Global Boardroom Program’s new series, The Audit Committee Frontier, seeks to answer the question: What are leading practices for Audit Committees with respect to climate?
This publication provides an overview of the new standard, in order to help organizations determine whether a compilation engagement under CSRS 4200 is appropriate for their purposes.
This Heads Up discusses recent activities related to group audits, including the PCAOB’s new rule related to the Holding Foreign Companies Accountable Act and other standard-setting activities.
The Deloitte Canada Transparency report provides an overview of our legal structure, governance, ethical and independence principles, and quality control procedures. It also outlines the actions we’ve put in place as part of our efforts to continually advance audit quality and support our commitment to leading the profession
On the Board's Agenda for July 2021, size and maturity are among several significant differentiating factors among companies. Small companies have far fewer resources and may therefore find it harder to be resilient when faced with regulatory, economic, and other challenges. In addition, small companies—particularly those in early stages of growth—may need ongoing infusions of capital. And they may also have less mature and robust systems and processes, including those relating to internal controls. If these and other characteristics of smaller, less mature companies differ from those of their larger, more mature counterparts, does this mean that their boards have different roles and responsibilities?
While CFOs might wonder about the benefits of ESG investing, recent findings show that such investment does contribute to long-term competitive advantage. In a recent survey conducted by Deloitte Global and Forbes Insights on the impact of sustainability efforts of 350 executives from the Americas, Asia, and Europe, more than 50 per cent indicated a positive impact on revenue growth and overall company profitability. Beyond positive financial implications, 38% indicated that embracing strong ESG values enhanced their ability to attract and retain talent.
In this issue of CFO Insights, the authors deconstruct the current hiring process, identifying top skills for highly sought-after finance talent, and weigh in on which capabilities may have been permanently changed by the events of the last year.
This paper examines in detail the value of an independent audit. It recognizes the significant growth and demand for company reported information outside of the historical financial statements, and how the independent public company audit construct can apply to these other key areas of information.
This article highlights how investors and other stakeholders are increasingly demanding reliable ESG reporting from companies and how Deloitte is proactively working with key stakeholders in the financial/corporate reporting ecosystem to accelerate more systematic integration of relevant ESG factors into mainstream financial reporting.
This alert provides an overview of the SEC’s final amendments, which drew on decades of staff experience applying the auditor independence framework to better reflect today’s increasingly complex and interconnected capital markets system. The SEC amendments are effective as of June 9, 2021.
