- The Role of Auditors in Company-Prepared ESG Information: Present and FutureInvestors and other stakeholders are calling on companies to disclose more about their sustainability and environmental, social, and governance (ESG) strategies. This call for transparency is not new, but there is a heightened focus on this reporting in response to investors’ growing interests in and incorporation of sustainability considerations into...June 1st, 2020
Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, ESG - CAQ Statement on SEC ESG DisclosureAlert CAQ Statement on SEC ESG Disclosure Friday, May 29, 2020 The Securities and Exchange Commission’s Investor Advisory Committee recently issued a recommendation stating that the time has come for the Commission to begin in earnest an effort to update public company reporting requirements to include material, decision-useful information on environmental, social, and...May 29th, 2020Publications, Investors, Policymakers, ESG
- Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial StatementsPublications Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements Tuesday, July 24, 2018 Download PDF This CAQ publication is designed to promote understanding of critical audit matters (CAMs), a new component of the auditor’s report required by a standard adopted in 2017 by the...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, 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
- Guide to Internal Control Over Financial ReportingPublications Guide to Internal Control Over Financial Reporting Thursday, May 9, 2019 Download PDF Released in 2013 and updated in 2019, this guide provides the public with an easy-to-digest overview of internal control over financial reporting (ICFR), focusing on key ICFR concepts such as the control environment, control activities, reasonable assurance, and the...March 9th, 2019Publications, Auditors, Investors, Policymakers, Audit Quality
- 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
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