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Audit Committee Brief — August 2015

Published on: Aug 17, 2015

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

  • PCAOB notes improvements in internal control over financial reporting audits.
  • SEC proposes clawback rule.
  • SEC confirms scope of whistleblower protections.
  • New IIA Research Foundation report outlines imperatives for internal audit.
  • SEC approves CEO pay ratio disclosure requirements.
  • FASB simplifies inventory measurement.
  • IASB proposes clarifications to revenue recognition standard.
  • IAASB amends auditing standards to enhance focus on financial statement disclosures.


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