Center for Audit Quality

A&A

CAQ Issues RFPs on Auditing Research

The Center for Audit Quality (CAQ) has sent out a request for proposals (RFPs) to fund independent academic research on several key auditing policy issues.
A&A

CAQ Develops Resource on Audit Quality Reporting

The CAQ released a "Resource on Audit Quality Reporting" to highlight some important elements of audit quality US audit firms could consider in refining or developing their own reporting regarding their public company audit practice.
A&A

CAQ and AAA Auditing Section Announce Inaugural Awards

The CAQ and the AAA Auditing Section announced four awards as part of a new program designed to facilitate accounting and auditing academics' ability to obtain access to audit firm personnel to participate in their research projects.
A&A

New Report on Financial Reporting Fraud Released

A new research report examines auditor involvement in fraudulent financial reporting cases cited in SEC enforcement actions issued from 1998-2010. During the thirteen-year period, there were eighty-seven sanctions against external auditors in SEC fraud investigations involving publicly traded companies.
A&A

Mary Jo White Confirmed by Senate as SEC Chairman

Mary Jo White, a former federal prosecutor for the Southern District of New York, was unanimously confirmed as chairman of the Securities and Exchange Commission (SEC) by the US Senate on April 8, 2013.
A&A

Center for Audit Quality Releases 'Fighting Fraud' Video

In "Fighting Fraud," a new video created by the Center for Audit Quality (CAQ), external auditor Ledger Lines asks, "What makes an honest Joe become a fraudster?"
A&A

Cutting-Edge Case Study Zeroes in on Financial Reporting Fraud

In the fight against financial reporting fraud, members of the financial reporting supply chain have a new tool to advance their fraud deterrence and detection capabilities. The Anti-Fraud Collaboration has published the "Hollate Manufacturing Case Study" to raise awareness of environments in which fraud might flourish.
A&A

New CAQ Guide Explains How Public Companies Manage Financial Reporting Risks

On March 21, 2013, the Center for Audit Quality (CAQ) released the "Guide to Internal Control Over Financial Reporting (ICFR)," a new publication for investors and the general public.
A&A

FASB and CAQ Issue Forum Observations Summary

On December 12, 2012, the Financial Accounting Standards Board (FASB), in conjunction with the Center for Audit Quality (CAQ), issued a summary of observations from two forums on disclosure effectiveness.
A&A

CAQ Statement on PCAOB Report, ICFR Inspection Findings

The CAQ has issued a statement from Executive Director Cindy Fornelli regarding the release of the PCAOB's report on inspection findings related to audits of internal control over financial reporting.
A&A

New Webinar: 'Skepticism and the External Auditor'

The latest webcast in the NACD-developed Skepticism Series to Combat Fraud has just been released. "Skepticism and the External Auditor" is part two of the five-part series of webcasts.
A&A

CAQ October 24 Webcast on New PCAOB Standard

The Center for Audit Quality will be hosting the "Communications with Audit Committees: Requirements and Leading Practices" webcast, which will examine the PCAOB's new Auditing Standard 16, "Communications with Audit Committees."
A&A

Auditor Evaluation Tool for Audit Committees Launched

Seven organizations have joined to launch a new tool to assist audit committees in performing an annual evaluation of an external auditor in order to make an informed recommendation whether to retain the auditor.
A&A

CAQ Issues Practice Aid and Announces Webcast

The CAQ just released a practice aid intended to encourage audit firms to proactively communicate with audit committees and has announced its upcoming webcast, “Communications with Audit Committees: Requirements and Leading Practices.”
A&A

CAQ's New Report on the Evolving Role of the Public Company Auditor

The Center for Audit Quality (CAQ) has released a report summarizing its recent workshop on the evolving role of the public company auditor.

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