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

Tuesday, July 10, 2012

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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.