- Emerging Technologies: An Oversight Tool for Audit CommitteesPublications Emerging Technologies: An Oversight Tool for Audit Committees Wednesday, December 12, 2018 Download PDF Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of...December 7th, 2018
Publications, Audit Committee, Auditors, Company Management, Emerging Reporting Areas - 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
- 2018 Audit Committee Transparency BarometerPublications 2018 Audit Committee Transparency Barometer Thursday, November 1, 2018 Download PDF The amount of information available to investors and other stakeholders on audit committee oversight of the external auditor continues to increase, according to the 2018 edition of the Audit Committee Transparency Barometer, an annual report issued jointly by the CAQ and...October 30th, 2018Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Non-GAAP Measures - What Do They Say About Fraud Risk?Video Non-GAAP Measures – What Do They Say About Fraud Risk? Wednesday, July 18, 2018 Featuring a panel of top experts, this July 2018 webcast from the Anti-Fraud Collaboration explored the potential implications for fraud risk when it comes to the use of financial measures, presented outside the audited financial statements, that do...July 25th, 2018Publications, Auditors, Anti-Fraud, Non-GAAP
- Discussion Document: Monitoring Inflation in Certain Countries, May 2018Publications Discussion Document: Monitoring Inflation in Certain Countries, May 2018 Friday, June 8, 2018 Download PDF May 16, 2018 In an effort to facilitate greater consistency, the CAQ International Practices Task Force (the “Task Force”) developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination...June 8th, 2018International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- Helping Companies Meet the Challenges of Managing Cybersecurity RiskPublications Helping Companies Meet the Challenges of Managing Cybersecurity Risk Tuesday, May 15, 2018 Download PDF This one-page fact sheet provides an overview of how and why the CPA profession can help companies meet the challenges of managing cybersecurity risk. Key points include the following: CPAs operate under principles and standards of performance that...May 15th, 2018Publications, Auditors, Cybersecurity
- Cybersecurity Risk Management Oversight: A Tool for Board MembersPublications Cybersecurity Risk Management Oversight: A Tool for Board Members Thursday, April 12, 2018 Download PDF Cybersecurity Risk Management Oversight: A Tool for Board Members provides key questions board members can use as they discuss cybersecurity risks and disclosures with management and CPA firms. The questions are grouped under four key areas: Understanding how...April 5th, 2018Publications, Audit Committee, Auditors, Cybersecurity
- Preparing for the Leases Accounting Standard: A Tool for Audit CommitteesPublications Preparing for the Leases Accounting Standard: A Tool for Audit Committees Wednesday, April 4, 2018 Download PDF Preparing for the Leases Accounting Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new leases accounting standard that begins to take effect in...March 30th, 2018Publications, Audit Committee, Auditors, Company Management, Global, Audit Quality
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