CAQ Guide to Public Company Auditing
08 May 2009
The Center for Audit Quality of the American Institute of CPAs has published a Guide to Public Company Auditing.
The guide illustrates for capital market stakeholders the important role public company auditing plays in preserving the strength and stability of US capital markets. Written with the layperson in mind, the Guide provides answers to the most frequently asked questions about, and topics related to, public company auditing, including:
- The relationship between company management, the audit committee and the auditors
- Audit team composition
- Steps in the audit process
- Finding fraud
- Auditor independence
