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CAQ External Auditor Assessment Tool: A Reference for US Audit Committees

Published on: Apr 02, 2019

The External Auditor Assessment Tool is designed to assist audit committees, or their counterparts, in how to evaluate the external auditor and select or recommend the retention of the audit firm. This Tool includes sample questions to inform the evaluation of the quality of services and sufficiency of resources provided by the auditor; the communication and interaction with the auditor; and auditor independence, objectivity, and professional skepticism. The Tool includes relevant U.S. requirements and standards, such as a list of prohibited non-audit services and an overview of auditor communication requirements with audit committees.

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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.