The Center for Audit Quality

Enhancing public trust in the capital markets by promoting high-quality financial reporting.

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The Role of the Auditor: Assessing and Responding to Fraud Risk

The Role of the Auditor: Assessing and Responding to Fraud Risk

Discover insights into practices, tools, and considerations that can help auditors, especially those with less experience, enhance their professional skepticism and overall approach to assessing and responding to the risks of material misstatement resulting from fraud during the audit.

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Stakeholders

Priorities

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Audit Quality

Our capital markets evolve with the world around us, but our commitment audit quality remains unchanged.

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Independence

Explore how auditors are committed to maintaining independence and expertise.

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Anti-Fraud

Explore the role of auditors in deterring and detecting fraud.

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DEI

Explore the professions commitment to enhancing DEI.

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ESG

Explore how auditors are meeting the growing demand for ESG information.

Corporate Reporting Trends

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