CAQ's Film Noir

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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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