The Center for Audit Quality has released a paper setting out an approach to developing audit quality indicators, which it will be pilot-testing with several auditing firms and audit committees.
The CAQ Approach to Audit Quality Indicators represents a two-year effort with firms to develop perspectives on which audit quality indicators could be the most relevant and how and to whom they should be communicated. The paper describes in detail the CAQ’s approach to communicate a set of potential audit quality indicators, or AQIs, which will be pilot-tested by CAQ member firms with select audit committees.
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