SEC2102. Auditing in a Period of Transformation

Julie Bell Lindsay, CEO of the Center for Audit Quality, will discuss perspectives on the state of the auditing profession and future public company audit developments. Auditing is transforming as the role of the auditor expands into new areas like ESG, cyber risk management, and non-GAAP. In addition, auditing is transforming as a new generation of talent enters the profession and new technological advances are made. This session will also discuss the auditing profession's efforts in maintaining audit quality given the challenges and opportunities presented by remote and hybrid work environments.

Learning Objectives:

• Recognize and gain an understanding of the role of auditors in an evolving environment.
• Identify and learn about the efforts of the audit profession to maintain audit quality