the american institute of cpas newsroom contact us about usour history our values governing board executive director caq staff directory careers our focusadvocating for policies auditor performance fostering collaboration profession of the future policy issuesaudit committee issues audit quality indicators auditor reporting cybersecurity effective disclosure fighting fraud browse all issues researchannual caq symposium caq at aaa research advisory board funding grants the access to audit personnel program resourcesalerts case studies comment letters discover audit meeting highlights publications videos browse all resources newsroom contact us xclose search share advancing audit quality proactively and comprehensively public company auditors play a critical role in the capital markets . the caq develops resources to support their independence objectivity and skepticism . get resources related work publications 01.12.16 audit quality indicators journey and path ahead guide and tool 08.27.14 professional judgment resource x advocating for sound policy and standards the caq advocates for policies and standards that support public company auditors effectiveness and responsiveness to dynamic market conditions . browse policy issues related work comment letter 05.16.16 iaasb enhancing audit quality in the public interest a focus on professional skepticism quality control and group audits comment letter 12.01.15 auditing accounting estimates and fair value measurements a framework comment letter 09.28.15 pcaob concept release on audit quality indicators x looking ahead to the future of the profession what lies ahead for the public company auditing profession learn more about caq initiatives on cybersecurity talent and other key issues . see our initiatives related work publications 02.02.16 understanding cybersecurity and the external audit profession in focus 01.04.16 episode 15 features barry melancon president and ceo of the american institute of cpas speeches and commentary 12.09.15 center for audit quality update focus on the future x fighting public company financial reporting fraud collaborating with key partners the caq produces a range of resources to promote deterrence and detection of financial statement fraud . learn how we do it related work press release 10.20.15 anti fraud collaboration creates valuable self study program on ethics case studies 07.28.15 kendallville bank case study press release 07.28.15 anti fraud collaboration releases third case study profession in focus 07.28.15 episode four features michele j. hooper president and ceo the directors council and co chair of the anti fraud collaboration s steering committee x supporting and highlighting the work of audit committees the caq engages actively with the audit committee community promoting dialogue sharing knowledge and developing resources with an eye to enhancing audit quality . get resources related work guide and tool 06.28.16 questions on non gaap measures a tool for audit committees profession in focus 02.03.16 episode 17 features jeanette m. franzel board member at the public company accounting oversight board pcaob research 01.01.16 2015 audit committee transparency barometer guide and tool 06.02.15 external auditor assessment tool a reference for u.s. audit committees guide and tool 01.01.13 audit committee communications x fostering academic research on key auditing topics the caq serves as an engine of academic research and engagement awarding grants to independent researchers commissioning scholarly research on issues that are relevant to practice and bringing together academics and practitioners at events such as the caq symposium . learn how we do it related work video 09.25.15 an overview of the caqs research awards programs fact sheet 01.01.12 access to audit personnel application and review process research research advisory board grant recipients x related work recent highlights see all press release 10.13.16 new website offers resources for students educators on careers in audit profession in focus 10.11.16 episode 32 of profession in focus features larry clinton president and ceo i. . . speeches and commentary 10.07.16 next u.s. president heed investor concerns on cybersecurity threats alert 10.07.16 caq public policy and technical alert september 2016 press release 10.04.16 new caq alerts summarize potential risk areas for upcoming audit cycle comment letter 10.03.16 sec disclosure update and simplification caq snapshot 09.30.16 caq snapshot september 2016 publications 09.29.16 2016 main street investor survey interview 09.28.16 companies use of non gaap metrics bloomberg bna profession in focus 09.27.16 episode 31 of profession in focus features maria casta n moats us assurance ... press release 09.21.16 auditorproud social media blitz aims to encourage youth to explore careers in audit publications 09.20.16 help shape the aicpa s cybersecurity risk management initiative press release 09.19.16 caq congratulates peter gleason on appointment as nacd ceo thanks retiring ken daly profession in focus 09.07.16 episode 30 of profession in focus features karla johnstone ey professor in ac ... alert 09.06.16 caq public policy and technical alert august 2016 speeches and commentary 09.01.16 seven principles for understanding and avoiding short termism caq snapshot 08.31.16 caq snapshot august 2016 comment letter 08.30.16 sec amendments to smaller reporting company definition profession in focus 08.24.16 episode 29 of profession in focus features richard f. chambers president and ... video 08.16.16 video vignettes classroom and training resources comment letter 08.15.16 pcaob proposed auditing standard the auditor s report on an audit of financial statemen ... resources for ... see all public company auditors an essential part of the caq s mission is to leverage its membership s insight and expertise to foster high quality performance by public company auditors . toward this end the caq produces a range of resources for the profession . visit this page to find resources including the following guides reports and white papers technical alerts and comment letters videos learn more public company auditors boards & audit committees public company boards play a vital role in the system of investor protection . the caq works steadfastly to expand access to useful tools and materials for directors and audit committee members at public companies of all sizes . find resources here related to audit committee collaboration auditor evaluation tools policy issues affecting boards research on disclosure trends videos and webcasts learn more boards & audit committees academics & students since its inception the caq has sought to enhance audit quality by increasing engagement between auditors and the academic community and by fostering independent research related to the public company auditing profession . visit this page to find resources relating to access to audit personnel program applying for grant opportunities caq symposium research advisory board using case studies and other caq materials in the classroom learn more academics & students investors given the public company auditing profession s important role in the capital markets the views and concerns of both institutional and retail investors are of strong interest to the caq . find resources here related to investor confidence surveys research on disclosure trends the system of investor protection educational series videos and webcasts learn more investors serving investors public company auditors & the markets the caq is dedicated to enhancing investor confidence and public trust in the global capital markets . about us become a member about caq membership resources stay in touch stay connected with us through our email newsletter . subscribe about caq about the caq newsroom contact us careers resources alerts case studies comment letters meeting highlights publications videos browse all resources membership member login become a member about caq membership resources stay in touch stay connected with us through our email newsletter . subscribe connect twitter facebook youtube linkedin instagram about caq membership resources stay in touch stay connected with us through our email newsletter . subscribe 2016 the center for audit quality