12.07.2015 Views

Actuarial Auditing After Enron - Actuary.com

Actuarial Auditing After Enron - Actuary.com

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What is the Impact of <strong>Enron</strong>?• Increased focus on role of the audit<strong>com</strong>mittee – Report included a list ofways to improve financial reporting. Thedesired goal is high quality, transparentfinancial reporting.– Evaluate management’s “tone from thetop.”– Challenge management about uncorrectedaudit differences.

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