Algumas questões que a Comissão de Auditoria ou o Conselho Geral e de Supervisão podem colocar à administração executiva:
1. How is management addressing certain accounting issues considering today’s economy and regulatory activities, including asset impairments, revenue recognition, income taxes, and pensions and other post-retirement benefit plans?
2. How is management ensuring the transparency and appropriateness of the company’s disclosures for loss contingencies, non-GAAP measures, and segment reporting considering continued regulatory scrutiny?
3. How is management ensuring the timely and adequate documentation of its judgments regarding accounting estimates and complex accounting matters, including discussions with the audit committee?
4. How is management preparing for the expected impact of significant FASB-IASB joint projects on leases, revenue recognition, and financial instruments?
5. How is management monitoring the ongoing uncertainty regarding the potential incorporation of IFRS into the US financial reporting system?
O documento integral pode ser lido aqui: PWC
