- PCAOB: Concept Release on Audit Quality IndicatorsComment Letter PCAOB: Concept Release on Audit Quality Indicators Monday, September 28, 2015 Download PDF In this comment letter, the CAQ commends the U.S. Securities and Exchange Commission for recognizing the vital role audit committees serve in protecting the interests of investors and for seeking comment on whether and how disclosures could be...September 28th, 2015
Comment Letter, Auditors, Policymakers, Audit Quality - PCAOB: The Auditor’s Use of the Work of SpecialistsComment Letter PCAOB: The Auditor’s Use of the Work of Specialists Friday, July 31, 2015 Download PDF The CAQ provides views on the Public Company Accounting Oversight Board’s (PCAOB) Staff Consultation Paper 2015-01, The Auditor’s Use of the Work of Specialists. The CAQ believes that any enhancements to existing auditing standards and guidance...July 31st, 2015Comment Letter, Auditors, Policymakers, Audit Quality
- OECD: 2014 Review of the OECD Principles of Corporate GovernanceComment Letter OECD: 2014 Review of the OECD Principles of Corporate Governance Tuesday, January 6, 2015 Download PDF In this comment letter, the CAQ agrees with certain proposed changes to Section V, Disclosure and Transparency, of the Organization for Economic Co-operation and Development (OECD) Principles of Corporate Governance. The changes reflect an increased...January 6th, 2015Comment Letter, Auditors, Policymakers, Audit Quality
- 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, 2014Comment 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
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