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Boardroom: Books and the Boards

Articles Matt Kelly Aug 11, 2025

Audit teams can help directors question financial estimates.

Audit committees must scrutinize accounting policies and estimates, challenge management assumptions, and ensure changes are justified, reliable, and aligned with sound financial reporting principles.

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Matt Kelly

Matt Kelly is editor and CEO of Radical​Compliance.com, an independent blog about audit, compliance, and risk management. He welcomes feedback at mkelly@radicalcompliance.com.