Publications 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...

Publications Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary Wednesday, April 21, 2021 Download PDF The Center for Audit Quality and the Financial Education & Research Foundation (FERF) of Financial Executives International (FEI) commissioned John Fogarty, Mark Beasley and Doug Prawitt to conduct an independent qualitative research...

Publications 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...

Publications 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...

Driving Change through Transparency and Accountability Monday, March 22, 2021 The CAQ applauds our member firms for taking a critical next step in their diversity, equity and inclusion (DEI) journeys by providing greater transparency into their firm’s DEI metrics and practices. Tracking DEI metrics allows for greater understanding of the current...

Audit 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...

Companies 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...

ESG Reporting and Attestation: A Roadmap for Audit Practitioners Wednesday, February 17, 2021 Download PDF The building blocks of reliable, comparable and relevant environmental, social, and governance (ESG) information begin with a foundation of quality reporting by company management. The American Institute of CPAs (AICPA) and Center for Audit Quality (CAQ) have teamed...