- Comment Letter | IAASB: Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance EngagementsThe CAQ is pleased to share our views related to the IAASB’s Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements. The CAQ is supportive of the IAASB’s efforts to develop a comprehensive, stand-alone standard suitable for any sustainability assurance engagements in order to enhance the...February 29th, 2024
Comment Letter, Academics, Audit Committee, Auditors, Global, Policymakers, ESG - Capital Markets Pulse | February 2024Welcome to another edition of Capital Markets Pulse, a monthly newsletter from the Center for Audit Quality that brings you insights, resources, and tools on the latest issues impacting the capital markets. I’m back from an extended trip around the world (literally). Over the holidays, I had the privilege of visiting...February 28th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Understanding the PCAOB’s Latest Inspection Results: Five Guiding Principles for Audit CommitteesWe often hear that our U.S. capital markets are the envy of the world. Our markets are fueled by investors who have confidence in our markets. I believe much of this investor confidence can be attributed to the system of “checks and balances” that deliver reliable information to investors. One...February 28th, 2024Blog Post, Audit Committee, Auditors, Company Management, Investors, Policymakers, Preparers/Issuers, Audit Quality
- Comment Letter Analysis | CAQ Analysis of PCAOB Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards (AS 1000)On March 28, 2023, the Board issued for public comment a proposal for a new standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit. Comment letters were due May 30, 2023. The PCAOB received 28 comment letters, with more than half from accounting firms and related groups. Who responded? In...November 3rd, 2023Comment Letter, Academics, Auditors, Investors, Policymakers, Audit Quality
- Podcast | Capital Markets Pulse, Episode 4: Seth Siegel and Prat BhattHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...October 31st, 2023Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- Podcast | Capital Markets Pulse, Episode 3: Guylaine Sainte Juste and Mark TaylorHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...October 23rd, 2023Blog Post, Podcast, Auditors, Investors, Policymakers, Talent
- Audit Insider Webinar | October 2023This hour-long webcast will showcase emerging issues facing public companies and their auditors. It will feature representatives from the SEC and PCAOB, followed by discussion panels consisting of public company auditors. Panelists will discuss the development, issuance and implementation of auditing standards that are currently underway at the PCAOB. Panelists...September 29th, 2023Event, Video, Webinar, Auditors, Policymakers, Audit Quality
- Capital Markets Pulse | September 2023Happy Autumn, Capital Markets Pulse Readers. The season of crisp weather, college football (Go Bucks!), pumpkin spice everything, and, if you’re a public company auditor, new hire orientations, Q3 quarterly reviews, and interim testing. This fall season is one the audit profession has been watching closely in anticipation of several potential...September 29th, 2023Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
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