Following a series of publications from the PCAOB, Catherine Ide provides an update on critical audit matters (CAMs). What do audit committees need to know?
All Center for Audit Quality Content
Erin Dwyer highlights trends in audit committee disclosures and explains how a well-structured evaluation can improve both audit committee decisions and investor relations.
Erin Dwyer shares highlights from the CAQ’s 2018 Transparency Barometer. What kind of engagements are today's investors expecting from audit committees?
The CAQ’s Catherine Ide discusses the new auditor’s reporting model. What questions should audit committees be asking about critical audit matters (CAMs)?
How can audit committees effectively oversee the company’s use of non-GAAP measures? This CAQ "Roadmap” provides a framework for leading practices and critical questions.
Culture is dynamic and shaped by myriad factors, which makes it difficult for boards to monitor and manage. We outline four steps to guide the board's oversight of culture risks.