Center For Audit Quality - Publications

Publications

Summary of Workshop on the Evolving Role of the Auditor

Summary of Workshop on the Evolving Role of the Auditor highlights findings from a March workshop in New York on the ideas most frequently identified for further exploration during the CAQ’s 2011 outreach on how the public company auditor’s role might evolve to meet the needs of investors (Observations on the Evolving Role of the Auditor). The report highlights workshop discussions on the benefits of auditor involvement with Management’s Discussion and Analysis, earnings releases, and key performance indicators.

Observations on the Evolving Role of the Auditor: A Summary of Stakeholder Discussions

Observations on the Evolving Role of the Auditor explores the continued value of the audit and the role of the auditor going forward. In 2011, the CAQ convened a series of events with the full range of financial reporting stakeholders – CEOs, CFOs, board and audit committee members, investors, auditors, former regulators, attorneys and academics – to discuss responsible changes to the auditor’s reporting model and the role of the auditor. Observations on the Evolving Role of the Auditor summarizes observations made during these discussions.

In-Depth Guide to Public Company Auditing

The In-Depth Guide to Public Company Auditing: The Financial Statement Audit is designed for investors and those interested in understanding the external audit process for public companies and role the audit plays in our capital markets. The In-Depth Guide to Public Company Auditing provides more detail about the audit process than the Guide to Public Company Auditing, which is an introduction and overview of public company auditing.

Guide to Public Company Auditing

The Guide to Public Company Auditing illustrates for capital market stakeholders the vital role public company auditors play in providing transparency in the markets. The publication serves as an introduction to, and overview of, the key processes, participants and issues related to public company auditing. Presented in a straightforward, easy-to-use format, the Guide to Public Company Auditing demonstrates to investors the important role public company auditing plays in preserving the strength and stability of U.S. capital markets.

Guide to International Financial Reporting Standards

The Guide to International Financial Reporting Standards (IFRS) is an overview of the issue of global accounting standards to provide investors, policymakers and other capital market stakeholders an accessible and objective introduction to the current debate over a single set of high quality global accounting standards. In the spirit of educating stakeholders, the CAQ developed the Guide to IFRS to help facilitate an informed discussion among interested parties.