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Audit Committee Brief — November 2015

Published on: Nov 18, 2015

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

  • Audit committee disclosure trends in 2015.
  • SEC chief accountant discusses issues facing audit committees.
  • Compliance Risk Assessments: The Third Ingredient in a World-Class Ethics and Compliance Program.
  • Related-party transactions for 2015 audits.
  • Eighteen Safeguards to an Audit Committee’s Investigation of Financial Reporting.
  • SEC Comment Letters—Including Industry Insights: What “Edgar” Told Us.
  • FASB to issue leasing standard.
  • Highlights from the FASB’s November 2 meeting.
  • SEC announces enforcement results for FY 2015.
  • SEC issues final rule on crowdfunding.
  • PCAOB highlights deficiencies in the application of its risk assessment standards.
  • IASB publishes proposed practice statement on materiality.

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