Actuarial Auditing After Enron - Actuary.com

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What is the Impact of Enron?• Increased focus on role of the auditcommittee – 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.
What is the Impact of Enron?• Increased focus on role of the auditcommittee –– Understand related party transactions anddisclosures.– Determine that users can understandfinancial statements and MD&Adisclosures.– Ask auditors about pressure frommanagement.
Page 1 and 2: Southeastern ActuariesConferenceAct
Page 3 and 4: Arthur Andersen -What Happened?•
Page 7 and 8: Actuarial Audit Assist• Beginning
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Page 11 and 12: What is the Impact of Enron?• Inc
Page 13: What is the Impact of Enron?• Use
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Page 21 and 22: What is being done to be surewe are

Actuarial Auditing After Enron - Actuary.com

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