| 词条 | Center for Audit Quality |
| 释义 |
}}{{Infobox company | name = The Center for Audit Quality | logo = | type = Autonomous member-funded non-profit | foundation = 2007 | location = Washington, D.C., United States | key_people = Cynthia M. Fornelli, Executive Director| homepage = www.TheCAQ.org}} The Center for Audit Quality (CAQ) is an autonomous, nonpartisan, nonprofit public policy advocacy organization based in Washington, DC. It is affiliated with the American Institute of CPAs. The CAQ is "dedicated to enhancing investor confidence and public trust in the global capital markets by fostering high quality performance by public company auditors; convening and collaborating with other stakeholders to advance the discussion of critical issues requiring action and intervention; and, advocating policies and standards that promote public company auditors' objectivity, effectiveness, and responsiveness to dynamic market conditions". Founded in 2007, the organization has been led since its inception by Executive Director Cynthia M. Fornelli, a U.S. business leader and former securities lawyer. Membership and structureThe CAQ is self-supporting and entirely funded by member dues. Membership in the CAQ is open to U.S. accounting firms registered with the Public Company Accounting Oversight Board (PCAOB). Associate membership is available for U.S. accounting firms not registered with the PCAOB. The CAQ also offers international firm subscriptions. Policy issuesThe CAQ engages with regulators and auditing and accounting standards-setters on policy proposals and public company auditing issues. It also provides a forum for its member firms to discuss those issues, share perspectives, and formulate positions. The CAQ works on a wide range of public policy issues, including the following:
The CAQ policy page[1] provides more information on the CAQ's policy work. Resources on auditing, financial reporting, and corporate governanceThe CAQ has produced a range of resources aimed at fostering high performance by public company auditors and enhancing investor confidence. These resources include guides, white papers, webcasts, and research studies. Examples include:
Visit the CAQ resources[5] page for more information. ResearchThe CAQ facilitates research initiatives and provides independent funding of scholarly research projects to address new or significant issues relating to public company auditing and the capital markets. Since 2009, the CAQ through its Research Advisory Board, has annually funded independent academic research projects on auditing-related topics, including audit quality, professional judgment, professional skepticism, and the value of the audit. In 2013, the CAQ and the Auditing Section of the American Accounting Association created a joint program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. Other CAQ research efforts include:
More CAQ’s research can be found on its website.[10] Governing boardA Governing Board made up of chief executive officers from leading public company auditing firms and the AICPA, as well as three independent members from outside the public company auditing profession leads the CAQ. Governing Board Chair
References1. ^http://www.thecaq.org/policy 2. ^http://www.thecaq.org/reports-and-publications/professional-judgment-resource 3. ^http://www.thecaq.org/resources/comment-letters 4. ^http://www.thecaq.org/resources/comment-letters 5. ^http://www.thecaq.org/resources 6. ^http://www.thecaq.org/reports-and-publications/intersecting-roles 7. ^http://www.thecaq.org/reports-and-publications/audit-committee-transparency-barometer 8. ^http://www.thecaq.org/reports-and-publications/the-fraud-resistant-organization 9. ^http://www.thecaq.org/reports-and-publications/financial-restatement-trends-in-the-united-states-2003-2012/financial-restatement-trends-in-the-united-states-2003-2012 10. ^http://www.thecaq.org/reports-and-publications 11. ^http://www.thecaq.org/about-us/governing-board External links
7 : Auditing organizations|Financial markets|Industry trade groups based in the United States|Accounting organizations|Auditing in the United States|Organizations established in 2007|2007 establishments in the United States |
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