- IAASB: Re-proposed International Standard on Auditing 720Comment Letter IAASB: Re-proposed International Standard on Auditing 720 Monday, July 14, 2014 Download PDF The CAQ emphasizes its support of the International Auditing and Assurance Standards Board’s (IAASB) effort to enhance and clarify the auditor’s responsibilities relating to other information. The CAQ suggests further improvements that could provide users with a better...July 14th, 2014
Comment Letter, Auditors, Policymakers, Audit Quality - PCAOB: Proposed Auditing Standards on the Auditor’s Report and the Auditor’s Responsibilities Regarding Other InformationComment Letter PCAOB: Proposed Auditing Standards on the Auditor’s Report and the Auditor’s Responsibilities Regarding Other Information Thursday, June 19, 2014 Download PDF In this addendum to the CAQ’s January 30, 2014 and December 11, 2013 comment letters submitted in response to the Public Company Accounting Oversight Board’s proposed auditor reporting standard and...June 20th, 2014Comment Letter, Auditors, Policymakers, Audit Quality
- SEC: Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities ActComment Letter SEC: Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act Monday, March 24, 2014 Download PDF The CAQ welcomes the opportunity to comment on SEC File No. S7-11-13, Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act...March 24th, 2014Comment Letter, Auditors, Policymakers, Audit Quality
- ISS: Consultation Document on Auditor RatificationComment Letter ISS: Consultation Document on Auditor Ratification Friday, February 14, 2014 Download PDF CAQ comment letter in response to the Institutional Shareholder Services’ (ISS) consultation document on Auditor Ratification Related Resources Comment Letter IAASB Audit Evidence Comment Letter04.21.23 Comment Letter IAASB Work Plan Comment Letter04.06.23 Comment Letter PCAOB: The Auditor’s Use of Confirmation02.17.23 See all Related News The Center for Audit Quality...February 14th, 2014Comment Letter, Auditors, Policymakers, Audit Quality
- PCAOB: The CAQ's Field Testing of Proposed Auditing Standards on the Auditor’s ReportComment Letter PCAOB: The CAQ’s Field Testing of Proposed Auditing Standards on the Auditor’s Report Thursday, January 30, 2014 Download PDF PCAOB Rulemaking Docket Matter No. 034: Proposed Auditing Standards on the Auditor’s Report and the Auditor’s Responsibilities Regarding Other Information and Related Amendments Related Resources Comment Letter IAASB Audit Evidence Comment Letter04.21.23 Comment Letter IAASB Work Plan...January 30th, 2014Comment Letter, Auditors, Policymakers, Audit Quality
- PCAOB Rulemaking Docket Matter No. 034: Proposed Auditing Standards on the Auditor’s ReportComment Letter PCAOB Rulemaking Docket Matter No. 034: Proposed Auditing Standards on the Auditor’s Report Wednesday, December 11, 2013 Download PDF CAQ Comment Letter on PCAOB Rulemaking Docket Matter No. 034: Proposed Auditing Standards on the Auditor’s Report and the Auditor’s Responsibilities Regarding Other Information and Related Amendments Related Resources Comment Letter IAASB Audit Evidence Comment...December 11th, 2013Comment Letter, Auditors, Policymakers, Audit Quality
- FASB: Proposed ASU, Presentation of Financial Statements (Topic 205): Disclosure of Uncertainties about an Entity’s Going Concern PresumptionComment Letter FASB: Proposed ASU, Presentation of Financial Statements (Topic 205): Disclosure of Uncertainties about an Entity’s Going Concern Presumption Monday, September 23, 2013 Download PDF CAQ Submits Comment Letter in response to the FASB’s proposed ASU, Presentation of Financial Statements (Topic 205): Disclosure of Uncertainties about an Entity’s Going Concern Presumption Related Resources Comment...September 23rd, 2013Comment Letter, Auditors, Policymakers, Audit Quality
- Fifth Annual CAQ SymposiumPublications Fifth Annual CAQ Symposium Monday, August 5, 2013 Attendees from the public company auditing profession, academia, and the regulatory community gathered in Dana Point, CA, on August 4, 2013, for the CAQ’s 5th Annual Symposium. Held on the eve of the American Accounting Association’s (AAA) Annual Conference, the event is the cornerstone...August 5th, 2013Academics, Auditors, Audit Quality
The latest news and
resources from the CAQ.