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What audit committees need to know for year‑end 2021 (pdf)
assets.ey.comThis 2021 edition of our annual review of issues affecting audit committees during the year‑end audit cycle summarizes key considerations for audit committees. With the changing risk landscape, the audit committee’s role continues to grow more demanding and complex amid the pandemic and a dynamic business environment.
The role of the audit committee Center for April 2018 ...
www2.deloitte.comNote that SEC rules require the audit committee to recommend to the board that the audited financial statements be included in the company’s annual report on Form 10-K. Questions for audit committees to consider Earnings guidance The audit committee should discuss earnings guidance with management. Questions to consider include: