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Audit

ACCs ‘particularly alert’ to auditor tendering process, FRC finds

The study also found there are emerging signs that the move to remote working has been accompanied by a shift in the relationship between the ACC and the lead audit partner

Audit committee chairs (ACCs) are “particularly alert” to quality during the auditor tendering process, with mandatory tendering being seen as an opportunity to encourage innovation by prospective auditors, according to independent research commissioned by the Financial Reporting Council.

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