- Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and ManagementPublications Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management Thursday, May 16, 2019 Download PDF Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource...April 16th, 2020
Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Audit Quality - Investor Relations: Get Up to Speed Now on Critical Audit MattersPublications Investor Relations: Get Up to Speed Now on Critical Audit Matters Tuesday, July 9, 2019 Download PDF Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for...April 4th, 2020Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
- Discussion Document: Monitoring Inflation in Certain Countries, November 2019Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2019 Friday, January 24, 2020 Download PDF November 19, 2019 In an effort to facilitate greater consistency, the CAQ International Practices Task Force (the “Task Force”) developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination...January 24th, 2020International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- Fraud and Emerging Tech: Robotic Process AutomationPublications Fraud and Emerging Tech: Robotic Process Automation Sunday, January 12, 2020 Robotic process automation (RPA) is an exciting technology and a driver of innovation in finance. Making use of “bots,” RPA is aimed at automating repetitive, rules-based processes. What are the implications of RPA for deterring and detecting financial reporting fraud? Get insights...January 13th, 2020Publications, Audit Committee, Auditors, Policymakers, Preparers/Issuers
- The Role of Auditors in Company-Prepared Information: Present and FutureThe pace of change in business is accelerating, and the volume of information available to investors and other stakeholders in the US financial reporting ecosystem continues to grow. Investors and others are using both audited financial statements and—increasingly—unaudited company-prepared information to make decisions. The Role of Auditors in Company-Prepared Information: Present...December 3rd, 2019Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers
- Fraud and Emerging Tech: BlockchainPublications Fraud and Emerging Tech: Blockchain Thursday, February 27, 2020 By Lucy Wang, CFE, Senior Technical Manager of Anti-Fraud One of the biggest disruptors in digital innovation, blockchain is redefining the future of financial reporting, audit, and risk management. This post, part of an emerging technology series from the Anti-Fraud Collaboration, examines the implications...April 7th, 2019Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- Discussion Document: Monitoring Inflation in Certain Countries, November 2018Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2018 Thursday, December 13, 2018 Download PDF November 27, 2018 In an effort to facilitate greater consistency, the CAQ International Practices Task Force (the “Task Force”) developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination...December 13th, 2018International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative ExamplePublications Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example Monday, December 10, 2018 Download PDF A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending...December 4th, 2018Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
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