CAQ Auditing Library

    CAQ Auditing Library 

    On occasion the auditing, accounting and financial reporting standards and/or rules established by the SEC, PCAOB and FASB become popular topics for the public accounting profession. In an effort to provide our members with a compilation of resources related to a specific topic, the CAQ has developed the following web resources and publications to assist member firms in enhancing public company audit quality.

    The CAQ welcomes member feedback. Please submit any suggestions for future resources or recommendations on how to improve existing resources to the CAQ at center@thecaq.org.

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    CAQ Lessons Learned - Performing an Audit of Internal Control in an Integrated Audit

    Practice Aid This "Lessons Learned" publication has been prepared by representatives of member firms of the CAQ and is intended to be used as a reference source for auditors of public companies. The information may help auditors improve the effectiveness and efficiency of their audits and is based on existing professional literature,
    Published on July 23, 2014

    Voluntary Model U.S.Transparency Report

    Practice Aid The CAQ Practice Aid entitled Voluntary Model U.S. Transparency Report for Audit Firms was published to foster greater confidence in the audit process and audit quality by assisting investors of U.S. companies and other capital market stakeholders in understanding how U.S. audit firms are organized, operated, and monitored as it relates to audit
    Published on July 23, 2014

    XBRL

    Overview The CAQ has developed this section of our Web site to include information about eXtensible Business Reporting Language (XBRL). We encourage our member firms to learn more about XBRL in order to understand how to obtain more rapid and reliable data on a company's financial performance.
    Published on March 27, 2013

    CAQ Auditing Library

    Toolkit On occasion the auditing, accounting and financial reporting standards and/or rules established by the SEC, PCAOB and FASB become popular topics for the public accounting profession. In an effort to provide our members with a co
    Published on March 27, 2013

    Ethics and Independence

    Guidance Public company audit firms are required to comply with SEC and PCAOB ethics and independence rules and standards. Access public company auditor ethics & independence rules, standards and guidance here.
    Published on August 12, 2011

    Stock Compensation

    Guidance Access authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to auditing public company stock compensation.
    Published on February 09, 2011

    Employee Benefit Plan Audits & Form 11-K

    Guidance Access FASB, SEC, PCAOB and other resources relevant to audits of Employee Benefit Plans and Form 11-K.
    Published on February 09, 2011

    Accounting for Underwriting and Loan Commitments

    White Paper This white paper discusses GAAP associated with commitments to lend money or underwrite securities in the context of illiquid market conditions. The paper articulates certain existing accounting practices and requirements of GAAP literature related to the specific issues discussed, with the intention of helping preparers and auditors understand the application
    Published on April 06, 2010

    Application of Statement 114 to Modifications of Residential Mortgage Loans that Qualify as Troubled Debt Restructurings

    White Paper The objective of this white paper is to assist preparers and auditors by discussing questions related to the application of existing GAAP associated with the application of   SFAS 114, Accounting by Creditors for Impairment of a Loan—an Amendment of FASB Statements No. 5 and 15.
    Published on April 06, 2010

    Consolidation of Commercial Paper Conduits

    White Paper This white paper discusses the application of FASB Interpretation No. 46(R), Consolidation of Variable Interest Entities, by sponsors of commercial paper conduits, particularly as impacted by market conditions that currently exist in many segments of the credit markets, including illiquid (or less liquid) conditions in the commercial paper markets.
    Published on April 06, 2010

    Measurements of FV in Illiquid Markets

    White Paper This white paper discusses issues associated with the measurement of fair value under existing GAAP in the context of illiquid (or less liquid) market conditions that currently exist in many segments of the credit markets.
    Published on April 06, 2010

    CAQ SEC Regulations Committee Highlights - Form 8K for 11K

    Meeting Highlights View SEC Regulations Committee meeting highlights related to Form 8-K requirements for Form 11-K filers.
    Published on April 06, 2010

    CAQ Practice Aid for Testing Journal Entries

    Practice Aid The CAQ Journal Entry Practice Aid provides practical guidance for auditors with respect to testing, in accordance with AU Section 316, journal entries and other adjustments made by company management.
    Published on April 06, 2010

    Voluntary Model U.S. Transparency Report

    Practice Aid The CAQ Voluntary Model U.S. Transparency Report for Audit Firms was issued to foster greater confidence in the audit process and audit quality and may assist investors of U.S. companies and other capital market stakeholders in understanding how U.S. audit firms are organized, operated, and monitored as it relates to audit quality.
    Published on April 06, 2010

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