The Effective Board

Audit Committee Briefing Note – Materiality (January 2014)

Audit Review has long called for greater transparency of information about how materiality
levels are set and revised by external auditors.  We believe that by doing so users of the accounts
will better understand the level of comfort that an audit brings. The Financial Reporting Council
(FRC) has just published its first ‘Thematic Review’ which builds on recent changes to the audit
report.  The Review has been sent to FTSE350 Audit Committee Chairs with encouragement to
consider the content of the report.  This paper is intended to provide an overview briefing for
Audit Committees.

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Helping you get it right

For us, good governance is about good performance.

Yes, compliance matters.  But our work is about helping you make sure your organisation…is led effectively by a board that adds value…is kept under control through risk management and assurance frameworks that meet your needs…and is “doing the right thing”.