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CAQ issues publication on CAM “dry run” results

  • CAQ Image

Dec 10, 2018

On December 10, 2018, the Center for Audit Quality (CAQ) released a publication, “Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example.”

This publication provides early observations from “dry runs” related to the CAM requirements in the PCAOB’s June 2017 standard on the auditor’s report. The publication notes that “[t]hese dry runs entail practicing the identification and drafting of CAMs, as well as engaging with management and audit committees prior to the [June 30, 2019,] effective date.”

Review the press release, including access to the publication, on the CAQ’s website.

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