- Comment Letter | PCAOB Substantive Analytical Procedures ProposalIn our letter we detail our views on the following: Support for modernizing AS 2305 with principles-based requirements. Importance of risk assessment and professional judgment in designing and performing substantive analytical procedures. Specific feedback, including: More clearly defining the term “company’s amount” within the Proposed Standard to better differentiate the term from other recorded...August 12th, 2024
Comment Letter, Academics, Auditors, Policymakers, Audit Quality - Capital Markets Pulse | July/August 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. Not only has our summer been heating up (temps recently hit a record-breaking 104 degrees in Washington D.C.) but so...August 9th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Podcast | Capital Markets Pulse, Episode 8: Richard JacksonHosted 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.August 9th, 2024Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- Public Policy and Technical Alert | July 2024As part of the Center for Audit Quality’s (CAQ) ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA). Each month, the PPTA highlights and examines the regulatory, standard-setting, legislative, and broader financial...August 7th, 2024Newsletter, Auditors, PPTA
- Comment Letter | PCAOB: Firm and Engagement Metrics and Firm Reporting Proposals; Supplemental Data from Audit Committee Members and InvestorsThis comment letter is a supplement to the comment letters we submitted to the PCAOB on June 7, 2024 in response to recent Public Company Accounting Oversight Board (PCAOB or the Board) Proposals, Firm and Engagement Metrics and Firm Reporting (Proposals or Proposed Requirements). We continue to echo the points...August 1st, 2024Comment Letter, Academics, Auditors, Policymakers, Audit Quality
- The Age of Generative AI: How Audit Committees Can RespondThe increased integration of generative AI (genAI) in organizations’ financial reporting processes is raising important questions about when and how to invest in appropriate technologies that may have an impact on the speed of transformation and the respective organization’s functions. With these changes, how can audit committees exercise oversight responsibilities...July 31st, 2024Blog Post, Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Emerging Reporting Areas
- Audit Insider | June/July 2024Welcome back, Audit Insiders. With the passage of the 4th of July holiday, summer is more than underway, and I hope everyone is getting time to enjoy summer vacations (and staying in the air conditioning). It certainly has been an active summer for regulators and standard-setters, with the Public Company Accounting...July 23rd, 2024Newsletter, Auditors
- Comment Letter | Comment Letter to the SEC re Technology-Assisted Analysis Amendments Adopted by the PCAOBIn this letter, the CAQ responds to the SEC’s notice to solicit comment on the Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form (Final Standard or Adopting Release) adopted by the Public Company Accounting Oversight Board’s (PCAOB or the...July 23rd, 2024Comment Letter, Auditors, Policymakers
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