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Audit Committee Brief — July 2015

Published on: Jul 22, 2015

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

  • SEC and PCAOB take steps to enhance audit committee and auditor disclosures.
  • How artificial intelligence can boost audit quality.
  • COSO suggests three lines of defense to manage internal controls.
  • New revenue recognition standards raise questions for the IRS.
  • Internal auditors get a revised global framework to govern professional practice.
  • SEC proposes executive compensation clawback rule.
  • FASB decides to defer new revenue standard for one year.
  • PCAOB’s Standing Advisory Group discusses standard-setting activities.


Related Topics

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