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Canadian Audit Committee Update
Semi-annually, the Audit Committee Institute publishes the Canadian Audit Committee Update. In each publication, we examine current issues affecting audit committees and their oversight. We also provide an overview of significant recent regulatory, accounting and auditing rules, standards, and projects, as well as future developments likely to interest audit committees.
Audit Committee Update, Issue 2009-02
- Increased Sensitivity Needed During Uncertain Times
- Sharpening Your Focus: Overseeing IFRS conversion through 2010
- Financial reporting updates
Audit Committee Update, Issue 2009-01
- Setting the 2009 Agenda: Highlights from 2009 Audit Committee Issues Conference
- Audit Committee Oversight: How could the company's IFRS conversions affect the ongoing certifications of its controls?
- Financial reporting updates
Audit Committee Update, Issue 2008-01
- Overseeing Fair Value Disclosure
- IFRS Transition – What audit committees should be asking
Audit Committee Update, Issue 2007-02
- Transition to IFRS: The past need not be the future
- IT governance: Where does the audit committee fit?
Audit Committee Update, Issue 2007-01
- Transition to IFRS: Implications for the audit committee
- Governance of tax
- Confronting the "expectations gap" regarding fraud detection
Audit Committee Update, Fall 2006
- Audit committee's role in overseeing risk management
- Frequently-asked questions - certification of design of internal control
Audit Committee Update, Spring 2006
- Financial statement restatements and earnings management
- Bill 198's impact on reporting and filing processes
Audit Committee Update, Fall 2005
- Changing auditing standards in Canada
- Tax in the boardroom — implications for directors
Audit Committee Update, Spring 2005
- Oversight of the external audit relationship
- Achieving financial reporting transparency
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