Audit In Action | The Center for Audit Quality

Auditors bring accountability, transparency, and reliability to a public company’s financial reporting, thus enhancing investor confidence and increasing public trust in the capital markets. As our capital markets evolve, so does the role of the auditor. Emerging landscapes like ESG reporting, new technologies, and unprecedented global circumstances demand that auditors continue to adapt to the needs of the capital markets. Auditors are uniquely prepared to answer the call. That’s Audit in Action.

Explore below to see how auditors and other members of the financial reporting supply chain enhance trust and reliability in financial reporting.

12/12/2025

Closing the Transparency Gap: Aligning Audit Committee Actions with Disclosures

Public companies have been operating in a state of transformation driven by the explosion of artificial intelligence, changing macroeconomic conditions, and evolving regulatory priorities. In response, oversight responsibilities of the audit committee are evolving to include emerging risk areas, in...

CAQ Staff and Ideagen Audit Analytics Staff

12/11/2025

Culture Technology, and Vigilance: How the Fraud Risk Landscape is Evolving

Lucy Wang, CFE

Director, Anti-Fraud Initiatives

The fraud risk landscape continues to evolve as external threats and new innovations impact businesses. All members of the financial reporting ecosystem play a critical role in deterring and detecting fraud, but what contributes to fraud risk and how can...

09/11/2025

Bridging the Gap: What New Research Tells Us About Attracting Future Accountants

Liz Barentzen

Vice President, Operations and Talent Initiatives

The audit and accounting profession has long grappled with how to engage the next generation of talent as an unprecedented number of CPAs reach retirement. Since 2021, the Center for Audit Quality (CAQ) has conducted comprehensive research into student perceptions...

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