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Search results with tag "Center for audit quality"
ESG reporting and attestation: A roadmap for audit ...
us.aicpa.orgThe Center for Audit Quality (CAQ) is an autonomous public policy organization dedicated to enhancing investor confidence and public trust in the global capital markets. The CAQ fosters high-quality performance by public company auditors; convenes and collaborates with other
A Publication of the Center for Audit Quality - AICPA
www.aicpa.org: Perform journal entry audit procedures, gather sufficient evidence, and document results. 2.2 Applying Professional Skepticism in Journal Entry Testing AU Section 316 emphasizes the importance for the auditor to exercise professional skepticism when