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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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 September 15, 2016

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
Published on June 10, 2015

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 24, 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 24, 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 28, 2013

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 07, 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 07, 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 07, 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 07, 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 07, 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 07, 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 07, 2010

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