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
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
June 2007 SAG Meeting Highlights
Meeting Minutes:
CAQ highlights of the June 2007 PCAOB SAG meeting including the following discussion topics: accounting estimates and fair value measurements, engagement team performance, related parties and emerging issues
Published on April 07, 2011
October 2005 SAG Meeting Highlights
Meeting Highlights:
CAQ highlights of the October 2005 PCAOB SAG meeting including the following discussion topics: proposed standard-setting activities for 2006, communications with audit committees and engagement quality reviews
Published on April 07, 2011
February 2006 SAG Meeting Highlights
Meeting Highlights:
...s consideration of materiality in audit planning and evaluation of likely misstatements, and the effects on independence of indemnification, limitation of liability, and other litigation-related causes in audit engagement letters
Published on April 07, 2011
PCAOB Registration Requirements
Guidance:
Gain access to PCAOB registration rules and guidance on whether PCAOB registration is required.
Published on February 14, 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
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
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
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 27, 2013