- Discussion Document: Monitoring Inflation in Certain Countries, May 2018Publications Discussion Document: Monitoring Inflation in Certain Countries, May 2018 Friday, June 8, 2018 Download PDF May 16, 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...June 8th, 2018
International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers - Discussion Document: Monitoring Inflation in Certain Countries, November 2017Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2017 Thursday, March 8, 2018 Download PDF November 21, 2017 In an effort to facilitate greater consistency, the CAQ International Practices Task Force developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination of the inflationary...March 5th, 2018International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- The Auditor's Report: Considerations for Audit CommitteesPublications The Auditor’s Report: Considerations for Audit Committees Wednesday, December 6, 2017 Download PDF In June 2017, the Public Company Accounting Oversight Board adopted a new auditing standard that will bring about significant changes to the auditor’s report. The Auditor’s Report: Considerations for Audit Committees explains these changes to the auditor’s report, including...December 5th, 2017Publications, Audit Committee, Auditors, Global, Policymakers, Audit Quality
- Deterring and Detecting Financial Reporting FraudPublications Deterring and Detecting Financial Reporting Fraud Wednesday, October 6, 2010 Download PDF In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators, investors, academics, and financial...August 11th, 2016Publications, Academics, Audit Committee, Auditors, Company Management, Investors, Policymakers, Anti-Fraud
- Financial Restatement Trends in the United States: 2003-2012Publications Financial Restatement Trends in the United States: 2003-2012 Thursday, July 24, 2014 Download PDF This study, authored by Professor Susan Scholz of the University of Kansas, focuses on the decade following the implementation of the Sarbanes-Oxley Act of 2002. It examines developments in the number and seriousness of restatements over this period...March 16th, 2016Publications, Audit Committee, Auditors, Policymakers, Audit Quality
- The Fraud-Resistant OrganizationPublications The Fraud-Resistant Organization Monday, November 17, 2014 Download PDF The Fraud-Resistant Organization: Tools, Traits, and Techniques to Deter and Detect Financial Reporting Fraud focuses on financial reporting fraud at publicly traded companies. The report provides information about the conditions that might make an organization more susceptible to fraud and describes how to...March 7th, 2016Publications, Audit Committee, Auditors, Global, Policymakers, Anti-Fraud
- Your Role in Sustaining a Culture That Deters Fraud - Presentation SlidesPublications Your Role in Sustaining a Culture That Deters Fraud – Presentation Slides Wednesday, April 16, 2014 Download PDF ...March 6th, 2016Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud
- Guide to Public Company AuditingPublications Guide to Public Company Auditing Tuesday, January 1, 2013 The Guide to Public Company Auditing describes the role public company auditors play in providing transparency for capital market stakeholders. The Guide gives an overview of the key processes, participants, and issues related to public company auditing. It highlights what the auditors look...March 6th, 2016Publications, Auditors, Company Management, Investors, Policymakers, Audit Quality
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