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Audit committee articles

Articles, feature and reports from the ICAEW on the work and responsibilities of the audit committee.

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Audit quality in question

ICAEW Insights

Some audit committee chairs are struggling to distinguish between a good quality audit and a good quality of service from an auditor, new research has found.

How to reflect climate risks in the financial statements

ICAEW Insights

As the 2021 reporting season approaches, businesses increasingly face questions from investors about how their accounts reflect climate-related matters. Here’s how businesses, audit committees and auditors can address them.

Audit quality: how to raise the bar

ICAEW Insights

The long-awaited government consultation paper on changes to the corporate governance and audit system is expected to advance the debate around audit quality. But what steps can and should audit committees, audit regulators, investors and auditors in the UK take now to improve audit quality?

Improve your organisation's level of assurance

Internal Audit Panel September 2019

ICAEW’s Internal Audit Panel has identified eight risk areas where boards and audit committees should be asking themselves whether they are receiving the objective assurance they need amid increased public scrutiny.

How do you know if your audit committee is effective

Audit Committees are playing an increasingly critical corporate governance role in terms of their leadership on financial reporting, internal controls, risk management and the internal and external audit functions.

Smaller Listed and AIM Quoted Companies

Designed to give investors, and other users, the ability to assess the financial integrity of a company, financial reporting and compliance with relevant reporting frameworks is an essential tool for holding management to account. More than this, high quality financial reporting can contribute to a strong and efficient economy by improving transparency and liquidity and thereby lowering the cost of capital.

9 Traits of an effective Audit Committee

Corporate Governance Community Corporate Governance Community Newsletter September 2018

Having an effective Audit Committee is essential for good corporate governance as it leads on financial reporting, internal controls, risk management and external audit functions.

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