- CAQ Symposium 2014: ICFR Panel Part IV (Perspectives on Auditing and Accounting Education)Video CAQ Symposium 2014: ICFR Panel Part IV (Perspectives on Auditing and Accounting Education) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of...June 3rd, 2016
Academics, Auditors, Audit Quality - CAQ Symposium 2014: ICFR Panel Part V (Audience Q&A)Video CAQ Symposium 2014: ICFR Panel Part V (Audience Q&A) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of material misstatement, the deficiencies...June 3rd, 2016Academics, Auditors, Audit Quality
- PCAOB: Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing StandardsComment Letter PCAOB: Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing Standards Friday, May 18, 2007 Download PDF To PCAOB regarding PCAOB Rulemaking Docket Matter No. 023- Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing Standards, PCAOB Release No. 2007-003 Related Resources Comment Letter IAASB Audit Evidence Comment Letter04.21.23 Comment Letter IAASB...June 2nd, 2016Comment Letter, Auditors, Policymakers, Audit Quality
- IAASB: Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group AuditsComment Letter IAASB: Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits Monday, May 16, 2016 Download PDF In this letter, the CAQ urges the IAASB to consider implementing the several measures to enhance the consistency of execution by auditors of an appropriate level of...June 1st, 2016Comment Letter, Auditors, Policymakers, Audit Quality
- CAQ and CII Letter to the SEC Cites Investor Concerns Over SOX 404(b) ExemptionsComment Letter CAQ and CII Letter to the SEC Cites Investor Concerns Over SOX 404(b) Exemptions Tuesday, September 14, 2010 Mary Schapiro, Chairman Securities and Exchange Commission Washington DC 20549 Re: Investor concern over exemptions from section 404(b) of the Sarbanes‐Oxley Act Dear Chairman Schapiro: The Council of Institutional Investors (CII)1 and the Center for Audit Quality (CAQ)2...May 25th, 2016Comment Letter, Auditors, Investors, Policymakers, Audit Quality, Auditor Independence
- CAQ and CII Oppose Legislative Efforts to Broaden SOX Section 404(b) ExemptionComment Letter CAQ and CII Oppose Legislative Efforts to Broaden SOX Section 404(b) Exemption Tuesday, November 29, 2011 Download PDF The Honorable Spencer Bachus Chairman House Financial Services Committee 2129 Rayburn House Office Building Washington, DC 20515 The Honorable Barney Frank Ranking Member House Financial Services Committee B371A Rayburn House Office Building Washington, DC 20515 Dear Chairman Bachus and Ranking Member Frank:...May 25th, 2016Comment Letter, Auditors, Investors, Policymakers, Audit Quality, Auditor Independence
- CAQ and CII Letter on H.R. 6161 Opposes Increase of SOX 404(B) Exemption to Companies With Market Capitalization Below $250 MillionComment Letter CAQ and CII Letter on H.R. 6161 Opposes Increase of SOX 404(B) Exemption to Companies With Market Capitalization Below $250 Million Tuesday, July 31, 2012 Download PDF The Honorable Scott Garrett Chairman House Capital Markets Subcommittee 2129 Rayburn House Office Building Washington, DC 20515 The Honorable Maxine Waters Ranking Member House Capital Markets Subcommittee B371A Rayburn House Office...May 25th, 2016Comment Letter, Auditors, Investors, Policymakers, Audit Quality, Auditor Independence
- CAQ and CII Oppose Any Legislation Eroding SOX Section 404(b) or Revising Definition of Accelerated FilerComment Letter CAQ and CII Oppose Any Legislation Eroding SOX Section 404(b) or Revising Definition of Accelerated Filer Tuesday, May 6, 2014 Download PDF The Honorable Jeb Hensarling Chairman House Financial Services Committee 2228 Rayburn House Office Building Washington, DC 20515 The Honorable Maxine Waters Ranking Member House Financial Services Committee 2221 Rayburn House Office Building Washington, DC 20515 Dear Chairman Hensarling...May 25th, 2016Comment Letter, Auditors, Investors, Policymakers, Audit Quality, Auditor Independence
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