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When an audit committee is not conducting a comprehensive review of the external auditor, it’s still important to conduct an annual assessment. Our helpful tool identifies three factors your audit committees should consider and assess.
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The Enhancing Audit Quality (EAQ) initiative recommended that audit committees should conduct a comprehensive review of external auditors at least every five years. But what needs to happen during an annual assessment in the in-between years?
Annual Assessment of the External Auditor — Tool for Audit Committees identifies three audit quality areas your audit committees should consider and assess:
This tool is also available in Microsoft Word format.
November 1, 2017
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