The following 111 items are listed by Content Data.
Policies & Procedures
Earnings Per Share Policy
Gain access to two sample policies for establishing uniform policies and calculating earnings per share.
Articles
2023 IPOs: Annual Market Share and Analysis
Audit Analytics examines the decline in initial public offering market share for fiscal year 2023.
Articles
The Six Principles of Patient Safety: An Introduction to Fostering a Culture of Safety in Healthcare
Audit Analytics examines the six critical principles of patient safety and how they foster a resilient culture of safety...
Articles
Reporting by the UK’s Largest Private Companies
Audit Analytics examines areas of improvement in reporting by the United Kingdom’s largest private companies.
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
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