The following 109 items are listed by Content Data.
Guides
Process and Activity-Level Controls Assessment Guide
This sample document can be used as a guide to assessing controls at the process or activity level.
Subscriber Content
Articles
Critical Audit Matters: Where’s Climate Change?
In this article, Audit Analytics examines environmental, social and governance notes in critical audit matters.
Subscriber Content
Charters
Disclosure Committee Charter
This document provides two examples of guidelines for creating a disclosure committee charter.
Subscriber Content
Articles
Q4 2023 IPO Trends
Audit Analytics examines the slight decline in total initial public offerings in the final quarter of 2023.
Subscriber Content
Articles
2023 Audit Committee Transparency Barometer
Audit Analytics examines disclosure trends related to transparency in audit committee proxy statements over a 10-year pe...
Subscriber Content
Guides
Sarbanes-Oxley Compliance Committee Structure Guide
This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to...
Subscriber Content
Articles
Auditor Changes Roundup: Q3 2023
Audit Analytics looks at the Securities and Exchange Commission audit client gains in the third quarter of 2023.
Subscriber Content
Blog
New Content on KnowledgeLeader - 12/18/2023
ToolsThe following tools were published on KnowledgeLeader this week:Internal Audit PolicyThe objectiv...
Articles
Why Are Most Restatements Negative? Behavioral Accounting at Work
In this article, Audit Analytics looks at restatements that resulted in a negative income impact during 2022.
Subscriber Content
Articles
Impending SEC Cybersecurity Rules: What Lies Ahead for Tech Titans
Audit Analytics looks at the Securities and Exchange Commission’s new rule on cybersecurity, which will require 8-K fili...
Subscriber Content
Articles
Q3 2023 IPO Trends
Audit Analytics looks at the major increase in initial public offerings between Q3 2022 and Q3 2023.
Subscriber Content
Articles
Audit Fee Trends of S&P 500
Audit Analytics offers a comprehensive overview of the SEC audit fee market examined in its 20-Year Review of Audit Fee ...
Subscriber Content