PCAOB Standing Advisory Group Meetings
Meeting Highlights :
Information about the PCAOB Standing Advisory Group (SAG), a group whose purpose is to advise the PCAOB on the establishment of auditing and related professional practice standards. Gain access to SAG meeting materials and highlights from each meeting.
Published on January 03, 2012
November 2011 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the November 2011 PCAOB SAG meeting including discussion on upcoming PCAOB standard-setting activities, auditor independence and audit firm rotation, going concern, fair value pricing sources task force, improving the transparency of audits, year-end audit risk and financial reporting issues, and the auditor's reporting model.
Published on December 13, 2011
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 October 17, 2011
September 2011 PCAOB Auditors Report Roundtable Highlights
Meeting Highlights :
September 2011 PCAOB Auditors Report Roundtable Highlights
Published on October 04, 2011
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
Resources
Article :
The CAQ has developed web resources, publications and events relevant to public company audits as part of the vision to foster high quality performance by public company auditors.
Published on July 20, 2011
April 2009 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the April 2009 PCAOB SAG meeting including the following discussion topics: engagement quality review, audit confirmations, emerging issues discussion and going concern.
Published on April 07, 2011
October 2009 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the October 2009 PCAOB SAG meeting including the following discussion topics: standard-setting activities and emerging issues, update on proposed standards and concept releases issued, auditing fair value measurements and using the work of a specialist, communications with audit committees and related parties.
Published on April 07, 2011
October 2008 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the October 2008 PCAOB SAG meeting including the following discussion topics: audit considerations in the current economic environment, feasibility of audit quality indicators, and signing the auditor's report.
Published on April 07, 2011
June 2005 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the June 2005 PCAOB SAG meeting including discussions surrounding the implementation of AS 2 (later superseded by AS 5).
Published on April 07, 2011