Center for Audit Quality
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Article
CAQ governing board elects new leadership
The governing board of the Center for Audit Quality (CAQ) has elected EY’s Kelly Grier and BDO’s Wayne Berson as its chair and vice chair, respectively.
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ArticleSEC eyeing non-GAAP numbers that alter GAAP
SEC staff members are signaling to public companies that they still have concerns over uses of non-GAAP measures that seem to thumb their nose at GAAP.
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Article
Audit committees get some help overseeing CECL
The Center for Audit Quality is giving audit committees a hand in overseeing implementation of the new credit losses standard.
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Article
SEC raises the bar on cyber-security risks
Regulators expect companies to raise their game in protecting the corporate jewels from online hackers, especially in schemes that are not exactly novel.
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Blog post
Companies should revisit revenue compliance, SEC staff hint
SEC staff have signaled companies might want to take a second look at their revenue recognition compliance as they approach their first year-end filing under ASC 606.
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Blog post
Confidence in auditors tapers in 2018, poll says
Investor confidence in auditors and in capital markets in general fell in 2018, according to the annual poll by the Center for Audit Quality.
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Blog post
Audit leaders issue statement to new audit recruits
As a new crop of college graduates joins the audit profession, U.S. audit leaders issued a joint statement to sell them on the viability of their career path.
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Blog post
CAQ: Control deficiencies not CAMs, but could be tied to one
A significant deficiency in internal control over financial reporting will not automatically constitute a critical audit matter that auditors will have to disclose under a new auditing standard, but it could suggest auditors will disclose a CAM related to the underlying accounting, said the Center for Audit Quality.
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Blog post
CAQ arms directors with cyber risk roadmap
To stoke more board inquiry on cyber-security, the CAQ has published a primer on questions that management and external auditors should be ready to answer.
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Blog post
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.
