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IFRS: What should boards and audit committees be ... - IAS Plus

IFRS: What should boards and audit committees be ... - IAS Plus

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Contents3 Foreword by Jim Quigley4 Where are we now?5 <strong>What</strong> are U.S. companies doing today?6 <strong>What</strong> <strong>should</strong> <strong>boards</strong> <strong>and</strong> <strong>audit</strong> <strong>committees</strong> <strong>be</strong> considering?Set the toneFocus on the processUnderst<strong>and</strong> the risks9 Conclusion10 Appendix - Issues GuideThis publication contains general information only, <strong>and</strong> Deloitte is not, by means of this publication, rendering accounting, business, financial,investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor <strong>should</strong>it <strong>be</strong> used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affectyour business, you <strong>should</strong> consult a qualified professional advisor. Deloitte <strong>and</strong> its affiliates <strong>and</strong> related entities shall not <strong>be</strong> responsible for any losssustained by any person who relies on this publication.

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