Anti-Fraud

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• Publications 04.05.21

  Fraud and Emerging Tech: Artificial Intelligence and Machine Learning

• Comment Letter 02.01.21

  IAASB: Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements

• Publications 01.12.21

  Mitigating the Risk of Common Fraud Schemes

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

  Audit Committee Insights | March 2023

• Publications 03.22.23

  Audit Quality Reports Analysis: A Year in Review

• Video 02.28.23

  Audit Committee Effectiveness: A Webinar Series

Auditors & ESG Information

Lending trust and credibility to ESG information.

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• Comment Letter 06.17.22

  SEC Proposed Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors

• Video 03.07.22

  ESG Reporting 101: What is ESG assurance and why does it matter?

• 03.21.22

  CAQ Commentary on SEC Climate-Related Disclosure Proposal

The Value of Auditor Independence

Our capital markets are an important engine for driving and maintaining our economic and societal well-being. These markets operate on information, and audited financial statements have long been a critical element of this information dynamic for their accuracy, transparency, and reliability. As investors make decisions, they depend on the information they receive from public company management. As a result, investors need—and in fact have long sought—an independent third party to provide assurance on the information provided by company management. Independence underpins the very credibility of the audit and, ultimately, its value to capital markets. It is also one reason why audit quality in the US has never been higher.

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• Publications 10.20.22

  Auditor Independence

• Publications 10.20.22

  How Do Auditors Maintain Independence?

• 10.13.22

  Audit in Action: The Role of the Audit Committee