EXPLORE MORE The enactment of the Sarbanes-Oxley Act (SOX) of 2002, a law aimed at fostering more reliable financial reporting and enhancing audit quality, was a watershed moment for investors, public company auditors, and the markets.
The CAQ has worked to create understanding of the impact of this important law.
EXPLORE MORE Along with skepticism and objectivity, independence is a pillar of audit quality.
Audit firms are committed to continuously enhancing their policies, processes, and systems to monitor independence on audit engagements.
EXPLORE MORE The CAQ produces a range of resources to promote deterrence and detection of financial reporting fraud.
Additionally, the CAQ is a founding member of the Anti-Fraud Collaboration, which unites organizations representing members of the financial reporting supply chain.
The discussions captured in the videos can also be used in other teaching situations, as they highlight communications and interviewing techniques, professional skepticism, and how to navigate conversations on difficult and sensitive issues.
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