- Non-GAAP Measures: A Roadmap for Audit CommitteesPublications Non-GAAP Measures: A Roadmap for Audit Committees Friday, March 16, 2018 Download PDF Presenting themes that emerged at a series of 2017 roundtables, Non-GAAP Measures: A Roadmap for Audit Committees provides a set of key considerations for audit committees, including leading practices to assess whether a company’s non-GAAP metrics present a balanced...March 12th, 2018
Publications, Audit Committee, Auditors, Non-GAAP - Discussion Document: Monitoring Inflation in Certain Countries, November 2017Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2017 Thursday, March 8, 2018 Download PDF November 21, 2017 In an effort to facilitate greater consistency, the CAQ International Practices Task Force developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination of the inflationary...March 5th, 2018International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- The Auditor's Report: Considerations for Audit CommitteesPublications The Auditor’s Report: Considerations for Audit Committees Wednesday, December 6, 2017 Download PDF In June 2017, the Public Company Accounting Oversight Board adopted a new auditing standard that will bring about significant changes to the auditor’s report. The Auditor’s Report: Considerations for Audit Committees explains these changes to the auditor’s report, including...December 5th, 2017Publications, Audit Committee, Auditors, Global, Policymakers, Audit Quality
- 2017 Audit Committee Transparency BarometerPublications 2017 Audit Committee Transparency Barometer Wednesday, November 1, 2017 Download PDF An annual report issued jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer shows that audit committees have continued to enhance transparency around their oversight of the external auditor by voluntarily and broadly increasing disclosure....October 30th, 2017Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- LDC Cloud Systems Case StudyPublications LDC Cloud Systems Case Study Tuesday, October 10, 2017 Download PDF The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an instructor, they...October 2nd, 2017Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Form AP - Auditor Reporting of Certain Audit Participants: A Tool for Audit CommitteesPublications Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees Tuesday, June 20, 2017 Download PDF Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees is intended to aid audit committee members in their understanding of new auditor disclosure requirements from the Public...June 16th, 2017Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Audit Quality
- The CPA's Role in Addressing Cybersecurity RiskPublications The CPA’s Role in Addressing Cybersecurity Risk Wednesday, May 24, 2017 Download PDF The CPA’s Role in Addressing Cybersecurity Risk outlines how the auditing profession can help companies and the capital markets address the growing challenges of cybersecurity. The paper explores the challenging cybersecurity landscape, one in which organizations face varying cyber-threats...May 22nd, 2017Publications, Auditors, Cybersecurity
- Addressing Challenges for Highly Subjective and Complex Accounting AreasPublications Addressing Challenges for Highly Subjective and Complex Accounting Areas Thursday, March 16, 2017 Download PDF A report published by the CAQ on behalf of the Anti-Fraud Collaboration, Addressing Challenges for Highly Subjective and Complex Accounting Areas compiles leading-practice recommendations from dozens of company executives, corporate directors, and auditors who attended two 2016...March 13th, 2017Publications, Auditors, Anti-Fraud, Audit Quality
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