confident together
We are a forum of leaders dedicated to continuously improving audit quality and the integrity of the financial reporting process.
Better Informed Together
CAQ resources include guides, case studies, technical alerts, research reports, comment letters, and videos. They are all publicly available and free of charge.
Agile Together
With a focus on several essential areas, the CAQ works in many ways to enhance public trust in the global capital markets.
Webcast: Assessing Culture
‘A New Focus on Corporate Culture: How to Assess Culture and Why.’ Hear from an expert panel, who share actionable recommendations that organizations can implement to assess culture.
The Role of Auditors in Company-Prepared Information: Present and Future
In the Role of Auditors in Company-Prepared Information: Present and Future, the CAQ explores trends and themes in the evolution of the profession.
2019 Audit Committee Transparency Barometer
The 2019 Audit Committee Transparency Barometer is a report that tracks S&P Composite 1500 proxy disclosures to gauge transparency around audit committee oversight of the external auditor and other key financial reporting topics.
2019 Main Street Investor Survey
The CAQ’s Main Street Investor Survey annually measures retail investor confidence in US capital markets, global capital markets, public companies, and audited financial information. In 2019, key findings from the survey include the following: 74% of US investors express confidence in US capital markets. 76% of US investors have confidence in US companies that are […]
Investor Relations: Get Up to Speed Now on Critical Audit Matters
Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for answers. To help inform IR professionals as they prepare for those conversations, the CAQ has developed this list of frequently […]
Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management
Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource highlights, a solid understanding of the benefits and risks of these technologies is necessary for auditors, audit committees, and management to execute their respective […]
Collections
Curated sets of resources on key topics related to audit quality and financial reporting.
Anti-Fraud
Audit Committee
Audit Quality Indicators
Auditor Reporting
Audits of Brokers and Dealers
Cybersecurity
ICFR
Sarbanes-Oxley
Anti-Fraud
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Publications 04.05.21
Fraud and Emerging Tech: Artificial Intelligence and Machine Learning
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Comment Letter 02.01.21
IAASB: Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements
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Publications 01.12.21
Audit Committee
Policymakers 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 policy developments related to audit committees.
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Newsletter 03.24.23
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Publications 03.22.23
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Video 02.28.23
Audit Quality Indicators
The CAQ has been at the forefront of the movement to develop quantitative and qualitative metrics regarding the audit—commonly referred to as audit quality indicators (AQIs)—that could be used to better inform audit committees about key matters that may contribute to the quality of an audit.
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Publications 03.22.23
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Publications 11.30.22
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11.10.21
Auditor Reporting
Engaging constructively with policymakers and key stakeholders, the CAQ and its members have made substantial and practical contributions to ongoing efforts to enhance information presented in the auditor’s report to investors and other users.
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Publications 03.22.23
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Newsletter 01.07.21
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Alert 12.07.20
Audits of Brokers and Dealers
Cybersecurity
Cybersecurity threats are complex and an evolving issue with serious implications for public companies, their boards, investors, and other stakeholders, making it critical that the public company auditing profession does their part to support companies, boards, and others in addressing such threats.
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Publications 06.27.22
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Comment Letter 05.09.22
SEC: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure
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Publications 04.05.21
Fraud and Emerging Tech: Artificial Intelligence and Machine Learning
ICFR
Robust internal control over financial reporting (ICFR) is a keystone of investor confidence. The CAQ has advanced the discussion around ICFR and produced a range of resources on the issue.
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11.18.20
Perspectives on Management Review Controls: Challenges and Solutions
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Alert 05.01.20
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Alert 02.07.20
Sarbanes-Oxley
The enactment of the Sarbanes-Oxley Act (SOX) of 2002, a law aimed at fostering more reliable financial reporting and enhancing audit quality, was a watershed moment for investors, public company auditors, and the markets. The CAQ has worked to create understanding of the impact of this important law. It has opposed efforts to weaken SOX section 404(b), which provides investors with important assurance by the independent auditor regarding management’s representations about the effectiveness of their company’s internal control over financial reporting (ICFR).
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Video 08.01.19
Profession in Focus: Accelerated Filers, ICFR Audits, and Investor Protection
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Comment Letter 07.29.19
SEC: Amendments to the Accelerated Filer and Large Accelerated Filer Definitions
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Publications 05.09.19