Guidance and tools for audit committees: FAQs

Does your client’s audit committee need to improve their oversight function? Guidance and Tools for Audit Committees — FAQs answers key questions about tools we have developed to help audit committees enhance audit quality.

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Our publications to help audit committees enhance external auditor oversight were developed with input from a group of senior audit committee members, the Institute of Corporate Directors (ICD) and the Canadian Public Accountability Board (CPAB).

Guidance and Tools for Audit Committees — FAQs provides an overview about the practical guidance and tools that were developed from the recommendations and conclusions of the Enhancing Audit Quality (EAQ) initiative, which was completed by CPA Canada and CPAB in 2013.

Consider these key questions:

  • What are the guidance and tools for audit committees?
  • Why were the guidance and tools for audit committees developed?
  • Who are the materials intended for?
  • What are the expected benefits from using this guidance?
  • How should the guidance and tools for audit committees be used?
  • Why does the audit committee perform a comprehensive review of the external auditor?
  • What does an audit committee use the results of the annual assessment and comprehensive review for?

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