All CAQ articles – Page 2
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Blog
CAQ offers tips to audit committees on leasing
The Center for Audit Quality is offering some tips to audit committees on how to query senior management regarding readiness for new lease accounting standards.
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Article
SOX: An uneven legacy
Sarbanes-Oxley has accomplished many things … which includes helping to stunt the formation of new public companies.
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Article
SOX: A watershed law that works
Sarbanes-Oxley has withstood the test of time to prove its success as a means of investor protection and boosting audit quality.
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Blog
Audit committees advance disclosure in 2017 yet again
Audit committees took it up another notch in the past year in their voluntarily disclosures to investors, according to the latest analysis.
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Blog
Audit leaders issue another year-end alert on key risks
Audit leaders have handed out yet another alert to auditors to dig into high-risk areas as they prepare for the upcoming year-end audit cycle.
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Blog
Auditors get notice to scrutinize SAB 74 disclosures
Auditors have been notified to be alert to whether corporate SAB 74 disclosures about pending new accounting standards are adequate.
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Blog
CAQ offers blueprint for asking auditors about Form AP filings
Audit committees now have some talking points on how to engage auditors and management on the audit profession's new Form AP filing requirement.
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Blog
Auditors armed with new method to audit cyber-risk
Auditors now have a new guide available to them to help examine and report on companies’ efforts to manage their cyber-risk, and the profession is touting their ability to contribute to the effort.
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Blog
CAQ, others issue update to auditor assessment tool
Audit committees have an updated tool available for use to help them assess their external auditors, courtesy of a collaborative group of advocates for audit quality.
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Article
Agenda 2017: revenue recognition, meet internal controls
In 2017, monumental accounting change in the form of revenue recognition will crash head on with continued intensity around internal controls. Tammy Whitehouse reports.
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Blog
CAQ nudges audit committees on revenue recognition oversight
Citing an “urgent” need for audit committees to get up to speed on implementation of the new revenue recognition standard, the Center for Audit Quality offers some pointers. Tammy Whitehouse has more.
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Article
Still battling over internal control? Focus on risk assessments, communication
In the continually evolving battle over internal control reporting and auditing, the strategy for the next front should include better risk assessments and timely communication with auditors. Tammy Whitehouse has more.
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Article
Despite heightened risks, auditors limit cyber-questions
Auditors are arming up to be more proactive in the escalating cyber-war, but this year they’re still limiting their focus to financial statement risk. Tammy Whitehouse has more.
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Article
Auditors plan to dig into controls, risk in year-end audits
Auditors preparing for the upcoming year-end audit cycle are assembling a long list of accounting, regulatory, and market concerns. Tammy Whitehouse has more.
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Blog
CAQ gives auditors some year-end planning tips
Companies beginning to prepare for year-end audits can get a sense of what might be on their auditors’ minds through a new alert from the Center for Audit Quality. More from Tammy Whitehouse.
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Blog
CAQ: Audit’s role in cyber-security exams
Public company auditors are suggesting that companies voluntarily submit to an independent cyber-security examination separate from the existing financial statement audit. Tammy Whitehouse explores a new process for examining and reporting on a company’s cyber-security risk management.
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Blog
CAQ offers audit committees tool to assess non-GAAP use
The Center for Audit Quality has created a tool to help audit committees navigate the thicket of questions they should be asking in light of increased scrutiny of corporate use of non-GAAP accounting measures. Tammy Whitehouse reports.
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Blog
Cyber-security storms internal audit plans, poll finds
A new survey from Protiviti of 1,300 internal audit professionals shows that companies have made big progress in the past year integrating cyber-security risk into internal audit plans. Nearly three out of every four organizations include cyber-security risk in their internal audit plans, according to the poll, up from only ...
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Blog
CAQ Chooses Path Forward on Identifying Quality Indicators
The Center for Audit Quality, which represents auditors, has issued a new report on its effort to pilot test its approach to defining audit quality indicators and its suggested path forward on how to identify the most effective way to define and then measure audit quality. The CAQ says it ...
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Blog
SEC Mulls Audit Committee Mandates as Voluntary Disclosures Grow
As the SEC considers the potential for new disclosure requirements for audit committees, audit committees themselves are volunteering more, according to recent analysis by the Center for Audit Quality and Audit Analytics. The analysis revealed one-fourth of companies in the S&P 500 enhanced their discussion around the audit committee’s appointment ...
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