- 2019 Audit Committee Transparency BarometerPublications 2019 Audit Committee Transparency Barometer Wednesday, November 6, 2019 Download PDF Although growth has been steady in the amount of information provided in audit committee disclosures, significant opportunities continue to exist to enhance transparency in this area, according to the 2019 edition of the Audit Committee Transparency Barometer. A report issued jointly...April 20th, 2020
Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality - Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial StatementsPublications Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements Tuesday, July 24, 2018 Download PDF This CAQ publication is designed to promote understanding of critical audit matters (CAMs), a new component of the auditor’s report required by a standard adopted in 2017 by the...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality
- Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and ManagementPublications Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management Thursday, May 16, 2019 Download PDF Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource...April 16th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Audit Quality
- Investor Relations: Get Up to Speed Now on Critical Audit MattersPublications Investor Relations: Get Up to Speed Now on Critical Audit Matters Tuesday, July 9, 2019 Download PDF Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for...April 4th, 2020Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
- Highlights from Breakout Discussions: 11th Annual CAQ SymposiumPublications Highlights from Breakout Discussions: 11th Annual CAQ Symposium Sunday, August 11, 2019 Download PDF At the 11th Annual CAQ Symposium, attendees were assigned to small groups to discuss issues raised in the two panel presentations: Panel I: Proposed Auditing Standards – The Theoretical Approach to Assessing Their Impact Panel II: From Concept to Practice:...September 5th, 2019Event, Publications, Academics, Auditors, Audit Quality
- Insights for Audit Committees: Implementation of Critical Audit MattersVideo Insights for Audit Committees: Implementation of Critical Audit Matters Wednesday, May 8, 2019 In this May 2019 episode of “Inside America’s Boardrooms,” get insights on critical audit matters (CAMs) from Catherine Ide, CAQ Managing Director of Professional Practice and Member Services. Ide outlines questions that audit committees should ask regarding the identification...May 8th, 2019Publications, Audit Committee, Auditors, Investors, Audit Quality
- Guide to Internal Control Over Financial ReportingPublications Guide to Internal Control Over Financial Reporting Thursday, May 9, 2019 Download PDF Released in 2013 and updated in 2019, this guide provides the public with an easy-to-digest overview of internal control over financial reporting (ICFR), focusing on key ICFR concepts such as the control environment, control activities, reasonable assurance, and the...March 9th, 2019Publications, Auditors, Investors, Policymakers, Audit Quality
- Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative ExamplePublications Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example Monday, December 10, 2018 Download PDF A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending...December 4th, 2018Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
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