CAQ's Film Noir

Posted by accountingweb on Feb 18 2012 1115 printer friendly

The Center for Audit Quality (CAQ), an affiliate of the AICPA, has released the second in a series of video vignettes in the form of film noir-style cartoons, aimed at demystifying the system of investor protection, including the financial statement audit.

The stars of the original film are back in the sequel. They are:

Ledger Lines, the External Auditor
Indy Pendent, the Audit Committee Chairman
Lotta Charts, the Chief Financial Officer
Ida Figures, the Internal Auditor, and
Johnny Law, the Regulator. (that name has the ring of a WWE wrestler, doesn’t it?)

As announced by the CAQ, the series of videos about the System of Investor Protection aim to serve as entertaining vehicles to increase knowledge and awareness among the public about the various facets of the system of investor protection, and in the latest installment in the series, focusing on one such facet: the financial statement audit.

To gain the benefit of the full back-story, I recommend watching the videos in the order in which they were released:

See links to other videos about financial reporting & complexity, news about the CAQ's anti-fraud collaboration with other associations, and related commentary here.

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FEI Financial Reporting Blog provides highlights from SEC, PCAOB, FASB, IASB, and other regulatory news, including reporting under Sarbanes-Oxley Sect 404. It is written by Edith Orenstein, Director of Technical Policy Analysis at FEI

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Scott H. Cytron, ABC, is president of Cytron and Company, known for helping companies and organizations improve their bottom line through a hybrid of strategic public relations, communications, marketing programs and top-notch client service. An accredited consultant, Scott works with companies, organizations and individuals in professional services (accounting, finance, medical, legal, engineering), high-tech and B2B/B2C product/service sales.

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CAQ's Film Noir

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