The
International Organisation of Securities Commissions has published a consultation report titled
Good Practices for Audit Committees in Supporting Audit Quality: see
here (
pdf). The report, as its title suggests, proposes various features that an audit committee should have in order to promote and support audit quality. These include the qualities, qualifications and experience of audit committee members.
Update (17 January 2019) - the final report has now been published: see
here (pdf).
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