Guidelines and codes

Guidelines for Audit Committees on Monitoring the Performance of Statutory Audit of Financial Statements

05. 05. 2025

audit committee

The primary role of audit committees in monitoring financial reporting is to oversee the performance of the statutory audit of annual and consolidated financial statements, particularly the effectiveness of the statutory audit . The purpose of these guidelines is to provide audit committees with tools and guidance in fulfilling their legal obligations.
A professional and effective audit of financial statements enhances investor and stakeholder confidence.

 

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