Observations on the Evolving Role of the Auditor: A Summary of Stakeholder Discussions

Observations on the Evolving Role of the Auditor explores the continued value of the audit and the role of the auditor going forward. In 2011, the CAQ convened a series of events with the full range of financial reporting stakeholders – CEOs, CFOs, board and audit committee members, investors, auditors, former regulators, attorneys and academics – to discuss responsible changes to the auditor’s reporting model and the role of the auditor. Observations on the Evolving Role of the Auditor summarizes observations made during these discussions.

In-Depth Guide to Public Company Auditing

The In-Depth Guide to Public Company Auditing is designed for investors and those interested in understanding the external audit process for public companies and role the audit plays in our capital markets. The In-Depth Guide to Public Company Auditing provides more detail about the audit process than the Guide to Public Company Auditing, which is an introduction and overview of public company auditing.

Guide to Public Company Auditing

The Guide to Public Company Auditing illustrates for capital market stakeholders the vital role public company auditors play in providing transparency in the markets. The publication serves as an introduction to, and overview of, the key processes, participants and issues related to public company auditing. Presented in a straightforward, easy-to-use format, the Guide to Public Company Auditing demonstrates to investors the important role public company auditing plays in preserving the strength and stability of U.S. capital markets.

Deterring and Detecting Financial Reporting Fraud – A Platform for Action

Deterring and Detecting Financial Reporting Fraud was informed by a series of roundtable discussions and in-depth interviews on the issue of financial reporting fraud at public companies. The report marks the beginning of a long-term collaboration with FEI, NACD and The IIA, as well as other interested parties, to leverage existing resources and facilitate the development of tools and information to enhance efforts to mitigate the risk of financial statement fraud.

Guide to International Financial Reporting Standards (IFRS)

The Guide to International Financial Reporting Standards is an overview of the issue of global accounting standards to provide investors, policymakers and other capital market stakeholders an accessible and objective introduction to the current debate over a single set of high quality global accounting standards. In the spirit of educating stakeholders, the CAQ developed the Guide to IFRS to help facilitate an informed discussion among interested parties.

Year in Review

The Year in Review is the CAQ’s annual publication highlighting our public policy, research, professional practice and member relations, and communications and stakeholder outreach activities.

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CAQ Monthly Newsletter

The CAQ Monthly Newsletter, distributed to more than 1,300 audit professionals, journalists and other capital markets stakeholders, recaps events and issues affecting the public company auditing profession. To sign up for the CAQ Monthly Newsletter, insert your email address in the box in the upper right hand corner of our home page that reads “Sign Up For Email Updates” and click “Submit.”