External Auditor

The following 63 items are listed by Content Data.
Protiviti Booklets

Frequently Asked Questions Regarding Compliance with OMB Circular A-123

In this booklet, we answer questions about complying with OMB Circular A-123.
Subscriber Content
Mon, Oct 24, 2005
Newsletters

IFRS or Country-Specific GAAP: Who’s on First

This issue of The Bulletin considers the issues and the ramifications of transitioning from country-specific GAAP to IFR...
Subscriber Content
Mon, Mar 10, 2008
Protiviti Booklets

Guide to Internal Audit

This booklet is designed to be a resource that internal audit professionals can refer to regularly in their jobs.
Subscriber Content
Mon, Feb 16, 2009
Newsletters

Setting the 2009 Audit Committee Agenda

This issue of The Bulletin provides observations and ideas for board members to consider as they get through the trying ...
Subscriber Content
Mon, Mar 2, 2009
Checklists & Questionnaires

Audit Committee Responsibilities Questionnaire

This is a sample self-assessment questionnaire for audit committees to use when evaluating the scope of their responsibi...
Subscriber Content
Mon, May 5, 2014
Checklists & Questionnaires

Setting the Audit Committee Agenda Questionnaire

Good business leaders are aware that the world is changing–dramatically. This questionnaire is for executive management,...
Subscriber Content
Mon, Feb 15, 2016
Memos

Sarbanes-Oxley Testing Strategy Memo

This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Mar 7, 2016
Memos

Internal Control Audit Instructions Memo

This memo documents instructions for reviewing and testing a company's internal control environment.
Subscriber Content
Mon, Sep 26, 2016
Memos

Sarbanes-Oxley Walkthrough Preparation Memo

This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discu...
Subscriber Content
Mon, Oct 3, 2016
Process Flows

Financial Reporting Process Flow

This process flow focuses on the annual reporting on Form 10-K and quarterly reporting on Form 10-Q.
Subscriber Content
Mon, Oct 24, 2016
Policies & Procedures

Relationship with External Auditors Policy

This sample document sets out policies and procedures for the external audit of a company.
Subscriber Content
Mon, Nov 27, 2017
Articles

SOX Compliance: PCAOB Inspections Drive Change in External Audits

Since the PCAOB began publishing inspection reports on external auditors, Protiviti has been measuring the effect of tho...
Subscriber Content
Mon, Jan 8, 2018