This document from PricewaterhouseCoopers outlines recommended action steps for management, audit committees/boards, and compliance officers/auditors to improve corporate governance and ensure high-quality financial reporting. For management, it recommends establishing the proper tone, reviewing internal controls, making informed estimates and judgments, and focusing on transparency. For audit committees, it suggests evaluating management and internal controls, challenging estimates, and understanding accounting principles. For auditors, it advises understanding risks, approaching work with objectivity, and fostering open communication.