Video CAQ Symposium 2014: ICFR Panel Part I (Challenges in Audits of ICFR) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of material...

Video CAQ Symposium 2014: ICFR Panel Part II (Material Weakness Reports and Restatements) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of material...

Video CAQ Symposium 2014: ICFR Panel Part III (Control Testing) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of material misstatement, the deficiencies...

Video CAQ Symposium 2014: ICFR Panel Part IV (Perspectives on Auditing and Accounting Education) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of...

Video CAQ Symposium 2014: ICFR Panel Part V (Audience Q&A) Thursday, September 4, 2014 This video presents a portion of the panel discussion, part of the 2014 CAQ Annual Symposium, that examined the process (and challenges) of testing of internal controls, particularly around areas that address assessed risk of material misstatement, the deficiencies...

Comment Letter PCAOB: Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing Standards Friday, May 18, 2007 Download PDF To PCAOB regarding PCAOB Rulemaking Docket Matter No. 023- Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing Standards, PCAOB Release No. 2007-003 Related Resources Comment Letter IAASB Audit Evidence Comment Letter04.21.23 Comment Letter IAASB...

Comment Letter IAASB: Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits Monday, May 16, 2016 Download PDF In this letter, the CAQ urges the IAASB to consider implementing the several measures to enhance the consistency of execution by auditors of an appropriate level of...

Comment Letter CAQ and CII Letter to the SEC Cites Investor Concerns Over SOX 404(b) Exemptions Tuesday, September 14, 2010 Mary Schapiro, Chairman Securities and Exchange Commission Washington DC 20549 Re: Investor concern over exemptions from section 404(b) of the Sarbanes‐Oxley Act Dear Chairman Schapiro: The Council of Institutional Investors (CII)1 and the Center for Audit Quality (CAQ)2...