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Home Interest Areas Center for Audit Quality
The Center for Audit Quality (CAQ) is dedicated to enhancing investor confidence and public trust in the global capital markets by fostering high quality performance by public company auditors; convening and collaborating with other stakeholders to advance the discussion of critical issues requiring action and intervention; and advocating policies and standards that promote public company auditors’ objectivity, effectiveness and responsiveness to dynamic market conditions.
Governing Board
Executive Director
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Spotlight

Guide to Internal Control Over Financial Reporting
This Guide provides an overview of ICFR and discusses management’s responsibility to implement effective ICFR, the audit committee’s responsibility to oversee ICFR, and the auditor’s responsibility to audit ICFR effectiveness.
Role of the Auditor Workshop Summary
This workshop further explored themes from the CAQ’s 2011 roundtables on the role of the auditor, in particular, views on auditor involvement with information disclosed by management outside of the audited financial statements.
In-Depth Guide to Public Company Auditing
Designed to help investors better understand the external audit process for public companies and role the audit plays in our capital markets including the responsibilities placed on public company auditors.

Upcoming CAQ Webcast 

CAQ Webcast - How Corporate Culture Can Breed Fraud If Left Unchecked

Some argue that corporate culture provides a more holistic and comprehensive view of the overall management philosophy and the control environment than many of the other widely-used industry metrics. Our goal with this program is to communicate the importance of corporate culture and how it impacts governance, risk, and compliance. Specifically, that corporate culture is the foundation on which the governance framework rests and if the culture is weak or there is poor tone from the top the likelihood of financial reporting fraud increases.

CAQ TV 

Benefits of CAQ Membership

The CAQ serves as a resource for member firms, supporting their public company audit practices, offering useful information and a vital forum for addressing issues affecting the profession.

More on AICPA TV

Recent CAQ Alerts 

CAQ Alert #2013-05, PCAOB to Consider Re-proposal of Auditing Standard, Related Parties, and Related Amendments, Including Amendments Regarding Significant Unusual Transactions, May 15, 2013

CAQ Alert #2013-04, PCAOB Proposes a Framework for the Reorginization of its Auditing Standards, April 3, 2013

CAQ Alert #2013-03, CAQ First Quarter 2013 Accounting and Auditing Update, April 2, 2013
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