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CAQ Audit Library

The CAQ has developed the following resources to assist member firms in enhancing public company audit quality:

  • CAQ Lessons LearnedPerforming an Audit of Internal Control in an Integrated Audit, February 2009
  • CAQ White Paper: Application of Statement 114 to Modifications of Residential Mortgage Loans that Qualify as Troubled Debt Restructurings, December 2008
  • CAQ White Paper: Measurements of Fair Value in Illiquid (Or Less Liquid) Markets, October 2007
  • CAQ White Paper: Consolidation of Commercial Paper Conduits, October 2007
  • CAQ White Paper: Accounting for Underwriting and Loan Commitments, October 2007