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EXTERNAL AUDITOR ASSESSMENT A TOOL

A TOOL FOR AUDIT COMMITTEESEXTERNALAUDITORASSESSMENTTOOLP lease note that this publication is intended as general information and should not be relied upon as being definitive or all-inclusive. As with all other CAQ resources, this is not authoritative, and readers are urged to refer to relevant rules and standards . If legal advice or other expert assistance is required, the services of a competent professional should be sought. The CAQ makes no representations, warranties, or guarantees about, and assumes no responsibility for, the content or application of the material contained herein. The CAQ expressly disclaims all liability for any damages arising out of the use of, reference to, or reliance on this material. This publication does not represent an official position of the CAQ, its board , or its THE CENTER FOR AUDIT QUALITY The Center for Audit Quality (CAQ) is an autonomous public policy organization dedicated to enhancing investor confidence and public trust in the global capital markets.

team members and for compliance with Public Company Accounting Oversight Board (PCAOB) standards, including standards regarding using the work of specialists,2 other auditors,3 internal auditors,4 and others who are involved in testing controls.5,6 The sample questions highlight some of the more important areas for consideration; they are

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  Assessment, Company, Standards, Public, Oversight, Accounting, Board, External, Auditors, Pcaob, Public company accounting oversight board, External auditor assessment

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accounting and financial reporting. Without such controls, it would be extremely difficult for most business organizations—especially those with numerous locations, operations, and processes—to prepare timely and reliable financial reports for management, investors, lenders, and other users.

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