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 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 06, 2010

March 2011 SAG Meeting Highlights & PCAOB Open Meeting Summary

Meeting Highlights: CAQ highlights of the March 2011 PCAOB SAG meeting including: an update on PCAOB standard-setting activities, FASB and IASB update, COSO internal control framework modernization, auditing financial statement disclosures and the auditor’s reporting model. The highlights also include information regarding the March 22, 2011 PCAOB open Board meeting on the auditor...
Published on April 04, 2011

June 2006 SAG Meeting Highlights

Meeting Highlights: ...PCAOB activities related to Section 404 and AS 2, implementation of Section 404 and AS 2, research related to auditing fair value and auditor's risk assessments, implications of internal control over financial reporting and stock option backdating
Published on April 07, 2011

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 March 27, 2013

CAQ Archived Events

Webcast: The CAQ holds webcasts on current regulatory and standard-setting matters affecting the public company auditing profession to assist in fostering high quality performance by public company auditors. View a full list of archived events.
Published on April 05, 2013

PCAOB Inspections

Guidance: Gain access to resources relevant to PCAOB inspections of public company auditors including inspection rules, inspection guidance, inspection reports and other relevant information.
Published on March 27, 2013

CAQ Publications

Article: Gain access to recent CAQ publications on topics including public company auditing, financial reporting fraud deterrence and detection, IFRS and the CAQ's Year in Review.
Published on February 21, 2012

CAQ Issues Practice Aid on Discussions with Audit Committees about Inspections and Quality Control Matters

Practice Aid: CAQ Issues Practice Aid on Discussions with Audit Committees about Inspections and Quality Control Matters
Published on October 10, 2012

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 January 28, 2011

PCAOB Issues Information About its Process for Determining Whether a Firm Has Satisfactorily Addressed Quality Control C...

Guidance: This article provides an overview of two PCAOB releases concerning PCAOB implementation of the Act that gives registered accounting firms an incentive to address quality control criticisms in Board inspection reports within 12 months after the Board issues the reports
Published on March 26, 2010

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