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External Auditor Assessment Tool: A Reference for Audit Committees

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Apr 18, 2017

On April 18, 2017, the Center for Audit Quality in partnership with the Audit Committee Collaboration published a revised version of its "External Auditor Assessment Tool". This tool is designed to assist audit committees in carrying out their responsibilities of appointing, overseeing, and determining compensation for the external auditor.

The tool contains sample questions to help committees in three specific areas:

  • Quality of services and sufficiency of resources provided by the auditor;
  • Quality of communication and interaction with the auditor; and
  • Auditor’s independence, objectivity, and professional skepticism.

Review the press release and tool on the CAQ's website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.