- 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, 2021
Publications, 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
- Perspectives on Management Review Controls: Challenges and SolutionsPerspectives on Management Review Controls: Challenges and Solutions Wednesday, November 18, 2020 Download PDF The CAQ and the Financial Education & Research Foundation of Financial Executives International commissioned an independent qualitative research study on internal control over financial reporting (ICFR) management review controls. This report, based on interviews conducted with key accounting...November 18th, 2020Publications, Auditors, Policymakers, Preparers/Issuers, 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
- 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 1st, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Understanding the Auditing Requirements for Accounting Estimates and the Use of SpecialistsUnderstanding the Auditing Requirements for Accounting Estimates and the Use of Specialists Monday, June 22, 2020 Download PDF Public companies are increasingly using complex accounting estimates in their financial statements and relying on specialists with new expertise to make those estimates. High-quality auditing coupled with the use of specialists promotes trust in...June 22nd, 2020Publications, Audit Committee, Auditors, Audit Quality
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