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How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
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What is the future
of Audit?
Reliability
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What is the future
of Audit?
Transparency
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Play
How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
Play
What is the future
of Audit?
Reliability
Play
What is the future
of Audit?
Transparency
Slider
Play
How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
Play
What is the future
of Audit?
Reliability
Play
What is the future
of Audit?
Transparency
previous arrow
next arrow
Slider
Play
How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
Play
What is the future
of Audit?
Reliability
Play
What is the future
of Audit?
Transparency
Slider
Play
How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
Play
What is the future
of Audit?
Reliability
Play
What is the future
of Audit?
Transparency
previous arrow
next arrow
Slider
Play
How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
Play
What is the future
of Audit?
Reliability
Play
What is the future
of Audit?
Transparency
Slider
Play
How do auditors provide stability?
Audit in Action
Auditors responded with resilience to COVID-19
Play
What is the future
of Audit?
Reliability
Play
What is the future
of Audit?
Transparency
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Explore The CAQ

How is the audit profession evolving?

How can audit committees oversee audit quality?

How do audits enhance investor trust and confidence in the capital markets?

What do policymakers need to know about audit?

How can academics shape the future of audit?

Why is audit the right profession for me?


Take a moment to explore what the Center for Audit Quality has to offer you by selecting a perspective tab.

The CAQ is dedicated to enhancing investor confidence and public trust in the global capital markets. The public company auditing profession’s goals are closely aligned with those of all market participants—maintaining trust and confidence in the accuracy and transparency of U.S. public company reporting and the U.S. capital markets. It is not simply the auditor, but the entire U.S. reporting ecosystem, that makes trust in our markets work.

Find out more below.

Auditors play a key role as independent gatekeepers in the financial reporting ecosystem that underpins confidence in capital markets. Auditors build trust and confidence in information through the assurance services they provide. The auditing profession has steadily developed, systemized, and strengthened this trust and confidence-building role in providing assurance related to company financial statements and internal control over financial reporting. While auditors will continue the essential work of auditing historical financial statements, they could also bring their ability to enhance trust and confidence in other types of data and information issued by companies.

Read on to learn more.

Policymakers, investors, and other leaders across the globe increasingly recognize the vital role of audit committees and their importance to audit quality. In close collaboration with partner organizations, the CAQ is actively engaged in developments related to audit committees. We provide valuable resources, current policy information, tools, and services to support audit committees with their responsibilities.

Read on to learn more.

A key reason why the U.S. capital markets are strong and effective is because investors can trust the information used in audited financial statements when making critical decisions. The CAQ provides information, tools, and resources for investors on the auditing profession, oversight and governance of public companies, and leading practices in the field of audit. We are particularly attuned to the evolution of audit and a changing ecosystem with advances in technology, ESG investing and socially responsible finance.

Read on to learn more.

The CAQ consistently highlights and examines the regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession for policymakers, investors, and other stakeholders.

Read on for reports, services, tools, and resources related to relevant policy and public information.

From driving the next generation of auditors and auditing, advancing the field, and conducting essential research, academics are a key part of the audit ecosystem. The CAQ helped develop and facilitates access to audit personnel for academics, supports research projects that have a real-world impact on audit quality and the future of auditing, and provides tools and trainings for current and future auditors, investors, and stakeholders.

Read on to learn more.

A career in public company auditing is a path to a dynamic, and fulfilling purpose-driven future. Auditors help to provide the capital markets with confidence and assurance in financial reporting. Auditors perform independent evaluations to provide assurance that information, such as the financial statements, present a true and fair view of a company’s financial performance and position. The bedrock of our financial system is the audit.

Explore our tools, resources, and information for students considering the audit profession.

EXPLORE THE CAQ

AUDITORS

AUDIT COMMITTEES & BOARD MEMBERS

INVESTORS

POLICYMAKERS

ACADEMIA

FUTURE AUDITORS

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How do auditors provide stability during a crisis?


During times of crisis, such as COVID-19, our profession serves as a source of stability to our capital markets. By demonstrating resilience in the face of unprecedented challenges, auditors provide high-quality financial information and protect our economy despite an uncertain financial landscape. Discover what Audit in Action looks like.

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What does the future of audit look like?


In the Role of Auditors in Company-Prepared ESG Information, we explore the growing interest in ESG reporting and the role auditors can play in providing assurance through comparable, reliable information.

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How is the profession responding to COVID-19?


Audit firms, standard-setters, regulators and the CAQ are developing a growing number of resources to help auditors, investors, management and audit committees understand the impact of the COVID-19 pandemic on financial reporting and oversight, and the CAQ is working to curate and distill that information for you.

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How is the financial reporting ecosystem changing with ESG investing and reporting?


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How can audit quality be measured?


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How did auditors quickly take action during COVID-19?


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How can auditors support ESG reporting?


In the latest Role of the Auditor series, the CAQ examines the growing interest in ESG reporting and the role auditors can play in providing assurance through comparable, reliable information.

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What does the future of audit look like?


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What progress has been made in transparency of audit committee oversight?


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How did auditors share knowledge and experience with audit committees during COVID-19?


During times of crisis, auditors quickly adapt and become a source of stability to our capital markets. By leveraging new technologies to maintain audit quality while remote, auditors demonstrated the leadership role they play in our economy’s recovery. Discover what Audit in Action looks like.

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What does the future of audit look like?


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How do emerging technologies impact my organization?


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How can an audit committee assess the external auditor?


The External Auditor Assessment Tool helps audit committees prepare for appointment, compensation, and oversight of the external auditor. There's no one-size-fits-all approach but this tool provides a roadmap or template going through this evaluation.

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What is the audit committee’s role in the oversight of culture?


When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. Learn how an organization can get ahead of those crises.

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How do auditors build trust in our capital markets during times of crisis?


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Are investors confident in U.S. capital markets?


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How do we facilitate investors’ access to meaningful information?


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What quantitative and qualitative metrics are used to inform audits?


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What are the key amendments to the accelerated filer definitions?


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What is being done to evolve and enhance the auditor's report?


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What's new at The CAQ?


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How do I get funding for audit-related scholarly research?


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Can the CAQ help me obtain participants for an experimental study in auditing?


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Updates from the CAQ

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