- Value of the AuditOur capital markets are an important engine for driving and maintaining our economic and societal well-being. These markets operate on data, and audited financial statements have long been a critical element of this information dynamic for their accuracy, transparency, and reliability. As investors make investing decisions, they depend on the...June 16th, 2021
Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality - S&P 100 and ESG ReportingPublications S&P 100 and ESG Reporting Thursday, April 29, 2021 Key Takeaways The CAQ examined the most recent publicly available1 ESG data for S&P 100 companies. Here are the key takeaways: All companies had some ESG information available.2 The vast majority of companies had this information outside of an SEC filing, typically in a...April 29th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
- Guide to PCAOB InspectionsPublications Guide to PCAOB Inspections Wednesday, March 24, 2021 Download PDF Confidence in public company financial reporting is essential to the strength and vitality of U.S. securities markets. Company management, audit committees, and internal and external auditors all play important roles in providing investors with reliable financial reports. These roles are reinforced by...March 24th, 2021Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- CAQ Year in Review 2020Publications CAQ Year in Review 2020 Wednesday, January 27, 2021 Download PDF Looking back at this past year, it’s impossible to deny how challenging 2020 has been. It was a year marked by loss, distance, and uncertainty. But amid the challenges, I’ve seen our profession evolve and grow stronger. At the CAQ,...January 27th, 2021Publications, Audit Committee, Auditors, Investors, Audit Quality
- Critical Audit Matters: A Year In Review 2020Introduction In 2019, auditors began communicating critical audit matters (CAMs) in their auditor’s reports. The Public Company Accounting Oversight Board (PCAOB) defines a CAM as: any matter arising from the audit of the financial statements that was communicated or required to be communicated to the audit committee, and that (1) relates...December 3rd, 2020Publications, Audit Committee, Auditors, Investors, Audit Quality
- Critical Audit Matters: A Year in ReviewCritical Audit Matters: A Year in Review Download PDF Introduction In 2019, auditors began communicating critical audit matters (CAMs) in their auditor’s reports. The Public Company Accounting Oversight Board (PCAOB) defines a CAM as: any matter arising from the audit of the financial statements that was communicated or required to be communicated to...December 1st, 2020Publications, Audit Committee, Auditors, Investors, Audit Quality
- 2020 Audit Committee Transparency Barometer2020 Audit Committee Transparency Barometer Download the full report PDF to view a summary table of disclosure rates and examples of effective disclosure. Download PDF Overview In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging...October 13th, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Preparing for Q3 Earnings Season: Investor EditionPreparing for Q3 Earnings Season: Investor Edition Tuesday, October 6, 2020 The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. To prepare for third quarter reporting, we took a look back at what we learned from the second quarter...October 6th, 2020Publications, Investors, Audit Quality, Emerging Reporting Areas
The latest news and
resources from the CAQ.