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Auditors are highly skilled at adapting and problem solving, without sacrificing the audit quality on which our capital markets and investors depend. It is no surprise that under unprecedented circumstances, long-term investments in training and technology enabled the profession to quickly transition to remote work. Many factors lead to a quality audit, but a combination of auditor expertise and independence, coupled with constant innovation and technology, bolsters the level of trust and confidence in company financial statements and forms the basis of audit quality - and, therefore, value to capital markets.
Examine the importance of well-functioning capital markets to the economy, the historical importance of audited financial statements, and the roles and responsibilities of each key stakeholder in the US financial reporting supply chain.