- 2024 Audit Committee Practices Report WebinarAudit Committee Effectiveness: A Webinar Series | Episode 5 Welcome to Audit Committee Effectiveness: a webinar series brought to you by the Center for Audit Quality and the National Association of Corporate Directors. The series explores key takeaways and insights from leaders in the financial reporting ecosystem alongside resources developed to...March 25th, 2024
Event, Video, Webinar, Audit Committee, Audit Quality, Emerging Reporting Areas - Comment Letter Analysis | CAQ Analysis of IAASB Going Concern Comment LettersOn April 26, 2023, the International Auditing and Assurance Standards Board (IAASB) issued for public comment an Exposure Draft, proposed International Standard on Auditing (ISA) 570 (Revised 202X), Going Concern. Comments were due August 24, 2023. The IAASB received 78 letters, primarily from accounting firms and accounting organizations. Who responded? In our analysis...March 13th, 2024Comment Letter, Academics, Auditors, Investors, Policymakers, Audit Quality
- Audit Committees Prioritize Cybersecurity, Enterprise Risk Management in New SurveyTwo-thirds of audit committee members see opportunities to improve effectiveness, according to Deloitte, Center for Audit Quality Survey NEW YORK, March 12, 2024 —The “Audit Committee Practices Report: Common Threads Across Audit Committees,” a joint effort between Deloitte’s Center for Board Effectiveness and the Center for Audit Quality (CAQ), identified cybersecurity as...March 12th, 2024Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality, Emerging Reporting Areas, Press Releases
- Capital Markets Pulse | February 2024Welcome to another edition of Capital Markets Pulse, a monthly newsletter from the Center for Audit Quality that brings you insights, resources, and tools on the latest issues impacting the capital markets. I’m back from an extended trip around the world (literally). Over the holidays, I had the privilege of visiting...February 28th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Understanding the PCAOB’s Latest Inspection Results: Five Guiding Principles for Audit CommitteesWe often hear that our U.S. capital markets are the envy of the world. Our markets are fueled by investors who have confidence in our markets. I believe much of this investor confidence can be attributed to the system of “checks and balances” that deliver reliable information to investors. One...February 28th, 2024Blog Post, Audit Committee, Auditors, Company Management, Investors, Policymakers, Preparers/Issuers, Audit Quality
- Highlights from the 2023 Audit Committee Transparency BarometerThis year marks the 10th year publication of the Audit Committee Transparency Barometer. Released by the Center for Audit Quality (CAQ), the Barometer provides investors and stakeholders with unique insight into the disclosures made by audit committees in proxy statements each year since 2014. Compiled and published in partnership with Ideagen...December 4th, 2023Blog Post, Audit Committee, Audit Quality
- Audit Committee Transparency Barometer Shows Continued Positive Disclosure Trends, Room to ImproveWashington, DC (November 30, 2023) – Today, the Center for Audit Quality (CAQ) and Ideagen Audit Analytics released the 10th annual Audit Committee Transparency Barometer Report. While Audit Committees continue the trend of increasing disclosures in key areas of traditional financial oversight, as well as in emerging areas of responsibility,...November 30th, 2023Audit Committee, Audit Quality, Press Releases
- What You Need to Know About the PCAOB’s AS 1000 Proposed RuleIn March 2023, the Public Company Accounting Oversight Board (PCAOB) issued a proposed new standard - AS 1000, General Responsibilities of the Auditor in Conducting an Audit. The CAQ analyzed the comment letters submitted to the PCAOB while the PCAOB works toward adopting a final standard in 2024. What is AS...November 29th, 2023Blog Post, Audit Quality, Emerging Reporting Areas
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