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CAQ issues publication on CAM “dry run” results

  • CAQ document Image

Dec 13, 2018

The Center for Audit Quality (CAQ) has 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.”  

For more in­for­ma­tion, in­clud­ing access to the publication, see the press release on the CAQ’s Web site.

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