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The PCAOB has released a publication captioned “Audit Committee Resource: 2021 Inspections Outlook.” The purpose of the three-page publication is to assist audit committees in engaging in informed dialogue with their auditors on the PCAOB’s planned focus of their examination of public company audits.
Topics covered in the publication include:
Auditor’s risk assessments
PCAOB Releases 2021 Audit Committee Resource By
April 6, 2021
The PCAOB has released a publication captioned “Audit Committee Resource: 2021 Inspections Outlook.” The purpose of the three-page publication is to assist audit committees in engaging in informed dialogue with their auditors on the PCAOB’s planned focus of their examination of public company audits.
Topics covered in the publication include:
Auditor’s risk assessments
Fraud procedures
Supervision of audits involving other auditors
Contact
Topics:
Topics
Related Links
Select related link http://thomas.loc.gov/cgi-bin/query/z?c111:H.R.4173: Dodd-Frank Wall Street Reform and Consumer Protection Act
Dodd-Frank Wall Street Reform and Consumer Protection Acthttps://www.stinson.com/capabilities-BankingandFinancialServices Banking and Financial Services
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A. COVID- 19
1. SEC’s COVID-19 Supplemental Guidance Reinforces Importance of High-Quality Financial Reporting.
On June 23, 2020, the SEC’s Division of Corporation Finance (the Division) released CF Disclosure Guidance: Topic No. 9A (the Supplemental Guidance), which supplements CF Disclosure Guidance Topic No. 9 (the Original Guidance). The Supplemental Guidance provided the Division’s additional views regarding operations, liquidity, and capital resources disclosures that companies should consider with respect to business and market disruptions due to COVID-19. In the Supplemental Guidance, the Division reiterated that it will continue to monitor companies’ disclosures of the impacts and risks of the ongoing COVID-19 pandemic on their businesses, financial condition, and results of o