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Resource on Audit Quality Reporting

Tuesday, August 20, 2013

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The CAQ has developed this resource to highlight some important elements of audit quality that U.S. audit firms could consider in refining or developing their own reporting regarding their public company audit practice. Generally, the CAQ believes that the elements of an audit firm’s system of quality control that must be established and maintained in accordance with standards issued by the PCAOB could serve as a framework for audit quality reporting. Importantly, this resource is not intended to include all possible audit quality reporting topics, nor is this resource suggesting that all such topics be reported.