- Investor Relations: Get Up to Speed Now on Critical Audit MattersPublications Investor Relations: Get Up to Speed Now on Critical Audit Matters Tuesday, July 9, 2019 Download PDF Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for...April 4th, 2020
Publications, Auditors, Investors, Preparers/Issuers, Audit Quality - 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
- Insights for Audit Committees: Implementation of Critical Audit MattersVideo Insights for Audit Committees: Implementation of Critical Audit Matters Wednesday, May 8, 2019 In this May 2019 episode of “Inside America’s Boardrooms,” get insights on critical audit matters (CAMs) from Catherine Ide, CAQ Managing Director of Professional Practice and Member Services. Ide outlines questions that audit committees should ask regarding the identification...May 8th, 2019Publications, Audit Committee, Auditors, Investors, Audit Quality
- Preparing for the New Credit Losses Standard: A Tool for Audit CommitteesPublications Preparing for the New Credit Losses Standard: A Tool for Audit Committees Tuesday, May 7, 2019 Download PDF Preparing for the New Credit Losses Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to...May 7th, 2019Publications, Audit Committee, Auditors, Investors
- 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
- Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative ExamplePublications Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example Monday, December 10, 2018 Download PDF A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending...December 4th, 2018Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
- 2018 Audit Committee Transparency BarometerPublications 2018 Audit Committee Transparency Barometer Thursday, November 1, 2018 Download PDF The amount of information available to investors and other stakeholders on audit committee oversight of the external auditor continues to increase, according to the 2018 edition of the Audit Committee Transparency Barometer, an annual report issued jointly by the CAQ and...October 30th, 2018Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- 2017 Audit Committee Transparency BarometerPublications 2017 Audit Committee Transparency Barometer Wednesday, November 1, 2017 Download PDF An annual report issued jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer shows that audit committees have continued to enhance transparency around their oversight of the external auditor by voluntarily and broadly increasing disclosure....October 30th, 2017Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
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