- 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 - Mitigating the Risk of Common Fraud SchemesJanuary 12th, 2021Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- 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
- Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19Publications, COVID-19 Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19 Monday, November 9, 2020 Download PDF Despite numerous other challenges faced by companies during one of the most disruptive times in recent decades, cybersecurity remains top of mind for businesses as they respond to the COVID-19 pandemic. This post, part of...November 9th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity, 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 13th, 2020Publications, Audit Committee, Auditors, Investors, 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 1st, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Auditor Reporting – COVID-19 ConsiderationsCOVID-19, Publications Auditor Reporting – COVID-19 Considerations Tuesday, July 14, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential...July 14th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, Emerging Reporting Areas
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