This sample document sets out policies and procedures for the external audit of a company. This policy applies to the board of directors, the audit committee and all company personnel. It is not intended to restrict the actions of the external auditors in any way.
In this sample, all company personnel shall provide any information, documents and supporting materials as requested by the external auditors. The audit committee of the board and the board of directors shall take all necessary steps to assure themselves that the financial statements of the company are complete and accurate in all material respects and that the internal control processes of the company are effective.