External audit

Related content

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  Directors Quarterly: January 2023

  Priorities for board and audit committee agendas, our chief economist on measuring what matters, and a financial reporting and auditing update.

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  On the 2023 audit committee agenda

  Eight issues for audit committees to keep in mind as they carry out their 2023 agendas.

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  Directors Quarterly: January 2022

  Priorities for board and audit committee agendas, African American representation on boards, and director views on boardroom diversity.

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  Insight

  On the 2022 audit committee agenda

  Eight issues for audit committees to keep in mind as they consider and carry out their 2022 agendas.

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  Directors Quarterly: January 2021

  Priorities for board and audit committee agendas in 2021, tips for driving progress on diversity, and how to better envision the future

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  Insight

  KPMG Audit Committee Guide

  A practical, user-friendly reference for new and seasoned audit committee members and the management and audit teams who work with them.

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  Insight

  Navigating the risk and control challenges presented by COVID-19

  Audit committees need to maintain a sharp focus on understanding the effects of COVID-19 on the company’s financial statements and reporting, including the internal control environment.

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  Insight

  On the 2021 audit committee agenda

  Seven issues for audit committees to keep in mind as they consider and carry out their 2021 agendas.

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  Insight

  Directors Quarterly: October 2020

  The 2020 CEO Outlook, near- and longer-term challenges of COVID-19, third-party risk, rethinking strategy, the imperative for LGBTQ inclusion, and more.

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  Insight

  Challenges presented by COVID-19

  KPMG surveyed more than 100 U.S. audit committee members to understand how COVID-19 is impacting committee oversight and operations.

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  Insight

  Q2 2020 Focus: Financial reporting and auditing update

  This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

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  Insight

  Aligning near-term goals with long-term value

  Highlights from KPMG’s Board Leadership Conference, including the economic and geopolitical outlook, climate risk, the board-CEO relationship, corporate purpose, artificial intelligence, fintech, cybersecurity, oversight of human capital management, and more.

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  Insight

  Directors Quarterly: January 2020

  Priorities for the board agenda in 2020, top issues for audit and nominating/governance committee focus, Bremmer’s outlook on geopolitics, insights on ESG from Bob Langert, and more.

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  Insight

  Q3 2019 Focus: Financial reporting and auditing update

  This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

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  Insight

  Directors Quarterly: October 2019

  Bremmer’s view on geopolitics, crisis prevention and readiness, the board approach to emerging technology risk and opportunity, reconsidering shareholder engagement in light of the debate on corporate purpose, and more.

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  Insight

  Is the U.S. public market still attractive?

  SEC roundtable explores short-termism and the role of periodic reporting

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  Insight

  Q2 2019 Focus: Financial reporting and auditing update

  This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

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  Insight

  Leading with agility and purpose

  Insights and highlights from the 2019 KPMG Board Leadership Conference, including the economic and geopolitical outlook; the CEO perspective; board engagement in strategy; technology, digital disruption, data risk, and privacy; long-term performance; shareholder versus stakeholder primacy; talent, diversity, culture, the workforce of the future; and hot topics for board committees.

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  Insight

  Tax reform: Key areas for audit committee focus

  In the absence of timely guidance from the government, tax and finance departments will face a number of challenges in preparing the company’s remaining interim and year-end financial statements and tax return filings.

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  Insight

  Board’s-eye view of data and analytics

  Given their oversight roles, how can boards and audit committees help ensure that the company is getting the appropriate insights from data and analytics while taking the necessary precautions to protect the company, its employees, customers, and others?