<
>

Auditor Performance

+

Auditor Performance

The high levels of confidence that today’s investors place in U.S. public company auditors and audited financial statements are testimony to the profession’s history of quality work. The profession is committed to building on this foundation and enhancing investor confidence. Leveraging the insights and expertise of its membership, along with dialogue with numerous market participants and stakeholders, the CAQ works to foster high quality performance by public company auditors. Toward this end, the CAQ produces a range of resources for the profession, including comment letters, guides, reports and white papers, technical alerts, and videos. Visit the Resources page to find these materials and more.

Featured Resources
x

Fostering Collaboration

+

Fostering Collaboration

Investors and the markets benefit greatly when the various constituents of the financial reporting process work together and communicate effectively. To that end, the CAQ convenes and collaborates with other stakeholders to advance the discussion of issues that are critical to the capital markets. One key area where the CAQ actively collaborates is in the fight against financial reporting fraud. The CAQ is a founding member of the Anti-Fraud Collaboration. Similarly, the CAQ convened the Audit Committee Collaboration, which works to expand audit committee member access to useful tools and materials aimed at strengthening audit committee oversight of the financial reporting process.

Featured Resources
x

Advocating for Policies

+

Advocating for Policies

Working with its members, the CAQ formulates and advances positions on pressing policy issues facing the public company auditing profession and the capital markets. The CAQ's policy work is accomplished through continual engagement with policymakers and regulatory bodies at home and overseas. Areas of interest include regulation of public company auditors; accounting standards; efforts to enhance auditor independence, objectivity, and skepticism; and corporate governance. The CAQ conveys the profession's policy views through a number of channels, including comment letters, amicus briefs, meetings with policymakers, and white papers and other thought leadership. Visit the Policy Issues page to browse issues and find resources.

Featured Resources
x

Profession of the Future

+

Profession of the Future

Guided by its Governing Board, the CAQ pursues initiatives aimed at a future in which public company auditors continue to play their critical role in enhancing confidence in financial statements and the capital markets.

One such initiative is focused on public company auditing talent: attracting and retaining the best and brightest. As part of this initiative, the CAQ has engaged with academics and students on the benefits of a career in the profession. Visit the Discover Audit page to learn more and find videos, publications, and other resources.

Another is cybersecurity. With cybersecurity a top concern for boards of directors and other important market participants, the CAQ is educating stakeholders about the role of auditors in this critical area.

Featured Resources
x
<
>

Recent Highlights

See all

Guided by its Governing Board, the CAQ pursues initiatives aimed at a future in which public company auditors continue to play their critical role in enhancing confidence in financial statements and the capital markets.

One such initiative is focused on public company auditing talent: attracting and retaining the best and brightest. As part of this initiative, the CAQ has engaged with academics and students on the benefits of a career in the profession. Visit the Discover Audit page to learn more and find videos, publications, and other resources.

Another is cybersecurity. With cybersecurity a top concern for boards of directors and other important market participants, the CAQ is educating stakeholders about the role of auditors in this critical area.