Governance in focus — On the audit committee agenda 2018
Published on:
01 Feb, 2018
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On the audit committee agenda supplements our comprehensive November round-up with a summary of additional pertinent matters for audit committees to inform 2017/18 annual reports including:
- the FRC’s Financial Reporting Lab’s report on risk and viability reporting, in particular the FRC’s call to separate the discussion on long term prospects and viability, and the call for a much greater time horizon on prospects;
- the FRC’s Audit and Assurance Lab’s report on audit committee reporting in annual reports; and
- the FRC’s Audit Quality Review team’s thematic review on materiality.
The full publication can be downloaded below.
