- Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial StatementsPublications Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements Tuesday, July 24, 2018 Download PDF This CAQ publication is designed to promote understanding of critical audit matters (CAMs), a new component of the auditor’s report required by a standard adopted in 2017 by the...April 20th, 2020
Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality - COVID-19 Considerations for Non-GAAP Financial Measures and Performance MetricsCOVID-19 COVID-19 Considerations for Non-GAAP Financial Measures and Performance Metrics Friday, April 17, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, investors and audit committees. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is...April 17th, 2020Publications, Auditors, Emerging Reporting Areas, Non-GAAP
- Going Concern: Management and Auditor ResponsibilitiesCOVID-19 Going Concern: Management and Auditor Responsibilities Thursday, April 16, 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...April 16th, 2020Publications, Audit Committee, Auditors, Preparers/Issuers
- Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and ManagementPublications Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management Thursday, May 16, 2019 Download PDF Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource...April 16th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Audit Quality
- 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, 2020Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
- Discussion Document: Monitoring Inflation in Certain Countries, November 2019Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2019 Friday, January 24, 2020 Download PDF November 19, 2019 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...January 24th, 2020International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- Fraud and Emerging Tech: Robotic Process AutomationPublications Fraud and Emerging Tech: Robotic Process Automation Sunday, January 12, 2020 Robotic process automation (RPA) is an exciting technology and a driver of innovation in finance. Making use of “bots,” RPA is aimed at automating repetitive, rules-based processes. What are the implications of RPA for deterring and detecting financial reporting fraud? Get insights...January 13th, 2020Publications, Audit Committee, Auditors, Policymakers, Preparers/Issuers
- 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
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