- 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
- Key Actions for Establishing Effective Governance Over ESG ReportingPublications Key Actions for Establishing Effective Governance Over ESG Reporting Thursday, April 22, 2021 Download PDF With ESG information increasingly being used by the capital markets and other stakeholder groups, it has never been more important to ensure that ESG disclosures are of a high quality. Building on topics explored in ESG Reporting...April 22nd, 2021Publications, Audit Committee, Auditors, Preparers/Issuers, ESG
- Fraud and Emerging Tech: Artificial Intelligence and Machine LearningPublications Fraud and Emerging Tech: Artificial Intelligence and Machine Learning Monday, April 5, 2021 Download PDF Artificial intelligence (AI) has become one of the fastest-growing priorities for many companies in the digital era and, consequently, will have a wide-ranging impact on businesses across the globe. This post, part of an emerging technology series...April 5th, 2021Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity
- 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
- External Auditor Assessment Tool: A Tool for Audit CommitteesAudit committees oversee the integrity of a company’s financial statements and hire, compensate, and oversee the external auditor. Taking the assessment questionnaire included in this tool can be used by audit committees to inform their evaluation of the external auditor, and lead to enhanced oversight by the audit committee. Discover how...March 17th, 2021Publications, Audit Committee
- The Role of Auditors in Company-Prepared ESG Information: A Deeper Dive on AssuranceCompanies are increasingly tackling complex problems facing society in the form of environmental, social, and governance (ESG) commitments and practices. The Role of Auditors in Company-Prepared ESG Information: A Deeper Dive on Assurance Download PDF Companies are increasingly tackling complex problems facing society in the form of environmental, social, and governance (ESG) commitments and...March 17th, 2021Publications, Audit Committee, Auditors, ESG
- SOX: The Landmark Legislation That Strengthened Financial Reporting and Audit QualityFinancial reporting and audit quality are strong due in part to the current regulatory structure established by the landmark Sarbanes-Oxley Act of 2002 (SOX), which protects investors in the capital markets, while allowing competition and innovation.February 11th, 2021Publications, Audit Committee, Policymakers, Audit Quality
The latest news and
resources from the CAQ.