- Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research FindingsIn an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks. The...November 17th, 2023
Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG - Preparing for the Leases Accounting Standard: A Tool for Audit CommitteesPublications Preparing for the Leases Accounting Standard: A Tool for Audit Committees Wednesday, April 4, 2018 Download PDF Preparing for the Leases Accounting Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new leases accounting standard that begins to take effect in...March 30th, 2018Publications, Audit Committee, Auditors, Company Management, Global, Audit Quality
- The Auditor's Report: Considerations for Audit CommitteesPublications The Auditor’s Report: Considerations for Audit Committees Wednesday, December 6, 2017 Download PDF In June 2017, the Public Company Accounting Oversight Board adopted a new auditing standard that will bring about significant changes to the auditor’s report. The Auditor’s Report: Considerations for Audit Committees explains these changes to the auditor’s report, including...December 5th, 2017Publications, Audit Committee, Auditors, Global, Policymakers, Audit Quality
- The Fraud-Resistant OrganizationPublications The Fraud-Resistant Organization Monday, November 17, 2014 Download PDF The Fraud-Resistant Organization: Tools, Traits, and Techniques to Deter and Detect Financial Reporting Fraud focuses on financial reporting fraud at publicly traded companies. The report provides information about the conditions that might make an organization more susceptible to fraud and describes how to...March 7th, 2016Publications, Audit Committee, Auditors, Global, Policymakers, Anti-Fraud
- Global Investors StudyPublications Global Investors Study Thursday, August 1, 2013 Download PDF The Global Investors Study is a comprehensive investigation conducted by Ipsos MORI on the state of international investment. The Study interviewed individuals covering equity within buy-side or sell-side firms in the U.K., U.S., France, Germany, Japan, India, Singapore, China, and Hong Kong. The...March 6th, 2016Publications, Auditors, Global, Investors, Audit Quality
- Comment Letter | IAASB’s Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial StatementsThe CAQ is pleased to share our views related to the IAASB’s Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements. The CAQ is supportive of the IAASB’s efforts to clarify and enhance the auditor’s responsibilities relating to fraud in...June 6th, 2024Comment Letter, Auditors, Global
- Comment Letter | IAASB: Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance EngagementsThe CAQ is pleased to share our views related to the IAASB’s Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements. The CAQ is supportive of the IAASB’s efforts to develop a comprehensive, stand-alone standard suitable for any sustainability assurance engagements in order to enhance the...February 29th, 2024Comment Letter, Academics, Audit Committee, Auditors, Global, Policymakers, ESG
- Comment Letter | International Sustainability Standards Board: Consultation on Agenda PrioritiesThe CAQ is pleased to share our views related to the May 2023 International Sustainability Standards Board (ISSB): Consultation on Agenda Priorities. The CAQ is supportive of the ISSB’s efforts to develop and seek comment on its agenda priorities. In our letter we highlight the importance of market acceptance and...September 5th, 2023Comment Letter, Academics, Audit Committee, Auditors, Company Management, Global, Investors, Policymakers, Preparers/Issuers, ESG
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