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Audit Committee Brief — June 2019

Published on: Jun 18, 2019

This issue discusses:

  • Critical audit matters and the board.
  • Risks of emerging technologies and the auditor's focus.
  • Investigations into ICFR weakness is a risk factor for SEC enforcement.
  • SEC seeks to balance reporting requirements with protecting investors.
  • PCAOB staff guidance for communications with audit committees regarding independence.
  • PCAOB staff guidance on CAM implementation.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.