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.


    CAQ Approach to Audit Quality Indicators
    Released in April 2014, the CAQ Approach to Audit Quality Indicators represents a two-year effort by the Center for Audit Quality, with its member firms, to develop perspectives regarding which indicators may be most relevant and how and to whom they should be communicated. The paper sets forth in detail the CAQ approach to communicating these indicators, which will be pilot tested by CAQ member firms with select audit committees.
    Enhancing the Audit Committee Report: A Call to Action
    A product of the Audit Committee Collaboration, Enhancing the Audit Committee Report: A Call to Action is built on the premise that those with a stake in our financial markets should understand and have confidence in the audit committee’s work. The report includes examples of emerging, voluntary practices of strengthened audit committee disclosures, and cites studies that have examined recent trends in these practices.
    CAQ Year in Review 2013
    The Year in Review covers the CAQ’s key activities and accomplishments in support of public company audit quality. Among other topics, the report highlights the CAQ's work to help public company auditors improve their effectiveness, its support for independent research, its collaborative efforts around fighting financial reporting fraud and working with audit committees, and its engagement with regulators on many key issues including the auditor’s report, audit quality indicators, and the going concern model.

    Recent CAQ Webcast 

    Anti-Fraud Collaboration Webcast

    View the Anti-Fraud Collaboration Webcast

    Building a Fraud-Resistant Organization
    January 8, 2015

    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 #2015-1CAQ Fourth Quarter 2014 Accounting and Auditing Update, January 12, 2015

    CAQ Alert #2014-13Select Auditing Considerations for the 2014 Audit Cycle, December 4, 2014

    CAQ Alert #2014-12CAQ, Audit Analytics Release Findings from New Audit Committee Transparency Barometer, December 2, 2014

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