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Guest: Catherine Ide, Executive Director of Professional Practice and Member Services at the Center For Audit Quality (CAQ)
Six months ago, CAQ's Catherine Ide joined /Inside America's Boardrooms/ to discuss the new auditor reporting model and the implementation of Critical Audit Matters (CAMs). At the time, the PCAOB was still working on final guidance. In this episode, Ide returns to provide an update based on the PCAOB's recent publications.
Ide confirms that neither the definition nor the general requirements for CAMs have changed. In this episode:
– What additional guidance has the PCAOB provided on CAMs?
– What is the relationship between CAMs and companies' disclosure of critical accounting estimates?
– What resources are available to the CAQ to support examination boards in CAM implementation?
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