The CAQ - Center for Audit Quality

CAQ PUBLICATIONS

In-Depth Guide to
Public Company Auditing

Hollate Manufacturing Case Study

Guide to Internal Control Over Financial Reporting

2012
Year In Review

For Investors

Did You Know?

There are five types of auditor’s opinions on the financial statements as a whole: Standard Unqualified Opinion, Explanatory Language Needed, Qualified Opinion, Adverse Opinion, and Disclaimer Opinion. More >>

Latest From the CAQ

5.13.2013 CAQ Provides Perspectives on Understanding Audit Quality to PCAOB ahead of SAG Meeting

5.09.2013 CAQ Executive Director Discusses Audit Committee Survey in
This Week in the Boardroom

5.09.2013 New Report on Financial Reporting Fraud Released

Audit Quality In the News

5.07.2013 “Audit Committees Worldwide Confront Similar Challenges” – Accounting Today

3.14.2013 “New Tool Helps Improve the Annual Auditor Assessment ” – NACD Directorship

2.14.2013 “Auditor Group Eyes Audit-Committee Disclosures” – CFO.com

Our vision

The Center for Audit Quality is dedicated to enhancing investor confidence and public trust in the global capital markets by:

Fostering high quality performance by public company auditors;
Convening and collaborating with other stakeholders to advance the discussion of critical issues requiring action and intervention;
Advocating policies and standards that promote public company auditors’ objectivity, effectiveness and responsiveness to dynamic market conditions. Read More >>