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Audit Committee Brief — October 2015

Published on: Oct 15, 2015

This issue of the Audit Committee Brief includes highlights on the following topics:

  • PCAOB outlines inspection focus for 2015.
  • 2015 audit considerations.
  • Importance of focusing IT and cybersecurity control discussions on risk.
  • SEC chief accountant speaks on convergence.
  • PCAOB Dialogues podcast focuses on audit quality indicators.
  • IIA asks the SEC to require internal auditors at all public companies.
  • The Center for Audit Quality’s ninth annual Main Street Investor Survey shows investor confidence.
  • SEC requests comments on the effectiveness of certain disclosure requirements in Regulation S-X.
  • FASB proposed ASU would state that omissions of immaterial disclosures are not accounting errors.
  • PCAOB publishes latest standard-setting agenda.

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