Deloitte BrandVoice: Corporate Reporting And Audit—a Collective Responsibility

At a time when society is facing unprecedented disruption and upheaval, and public monies are being used to support business solvency and liquidity, management conduct and obligations are facing increased scrutiny. Through the corporate reporting process, stakeholders need to be able to identify well-governed companies who act in the public interest. Meaningful reporting and robust governance mechanisms are key tenets of public interest and drive trust.

Across the world, there are a several active reviews into the financial reporting ecosystem, including the role and purpose of audit. The challenges that have arisen as a result of these reviews have been amplified by the COVID-19 landscape. The public interest role of the auditor is under increased scrutiny.

It is critical that companies and their boards are both transparent and accountable for their business and an appropriate strong regulatory environment exists to drive responsible behaviors in the public interest. In the UK, the recommendations of the Kingman and Brydon reviews are detailed and thoughtful in this regard.

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