Transcription of AUDITING AND ITS ROLE IN CORPORATE GOVERNANCE
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2005 Deloitte Touche Tohmatsu1 AUDITING AND ITS ROLE IN CORPORATE GOVERNANCEBank for international SettlementsBank for international SettlementsFSI Seminar on CORPORATE GOVERNANCE for BanksFSI Seminar on CORPORATE GOVERNANCE for Banks20 June 200620 June 2006 Derek BroadleyDerek BroadleyDeloitte Touche Tohmatsu, Hong KongDeloitte Touche Tohmatsu, Hong Kong 2005 Deloitte Touche Tohmatsu2 CORPORATE GOVERNANCE Defined international Standard on AUDITING (ISA) 260: Communications of Audit Matters with Those Charged with GOVERNANCE GOVERNANCE is the term used to describe the role of persons entrusted with the supervision, control, and directionof an entity. Depending on the jurisdiction, different bodies may have responsibility for CORPORATE GOVERNANCE : Board of Directors Audit Committee Other supervisory committees ISA 260 requires the auditor to determine those persons that are charged with GOVERNANCE 2005 Deloitte Touche Tohmatsu3 Benefits of Good CORPORATE GOVERNANCE Most direct benefit is to non-management shareholders.
©2005 Deloitte Touche Tohmatsu 2 Corporate Governance Defined §International Standard on Auditing (ISA) 260: “Communications of Audit Matters with Those Charged with Governance” §Governance is the term used to describe the role of persons entrusted with the supervision, control, and
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Guidance notes on International, AUDITING, International, PCAOB Release No. 2015-002 Reorganization, PCAOB, PCAOB Release No. 2015-002, International Auditing, INTERNATIONAL STANDARD ON AUDITING 220, AUDITING INTERNATIONAL STANDARD ON AUDITING 220, INTERNATIONAL STANDARD ON AUDITING 530, International Standard on Auditing, IRIS International Railway Industry Standard, IRIS - International Railway Industry Standard, Standard, Staff Audit Practice Alert