E&Y gennemgang viser, at revisionsudvalgenes rapportering er blevet bedre og mere omfattende: ”Disclosures related to the audit committee’s review and evaluation of external auditors: 65% of companies specified that the audit committee is responsible for the appointment, compensation and oversight of the auditor, compared to 40% in 2012. 46% of companies explicitly state their belief that their selection of the external auditor is in the best interest of the company and/or shareholders, up from 4% in 2012. 44% of companies disclosed that the audit committee was involved in the selection of the audit firm’s lead engagement partner. In comparison, only 1% of companies did this in 2012. 31% of companies explained the rationale for appointing their auditor, including the factors used in assessing the auditor’s quality and qualifications. Only 16% percent of companies did this in 2012. 8% of companies disclosed the topics that the audit committee discussed with the auditor — beyond matters required to be discussed under regulatory rules.”
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