Attestation Update – A&A for CPAs

Technical stuff for CPAs providing attestation services

Posts Tagged ‘enhancing audit quality

Resources about the Enhancing Audit Quality initiative

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I previously discussed the AICPA’s new Enhancing Audit Quality initiative.

The AICPA has made available a number of documents to start the discussion of the project.

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Written by Jim Ulvog

September 11, 2014, 9:17 am at 9:17 am

Some preliminary thoughts on the Enhancing Audit Quality initiative and some Peer Review implications

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The AICPA has launched an initiative they are calling Enhancing Audit Quality, or EAQ. This will be a coordinated effort to improve the overall quality of audits.

Why the initiative?

There are some serious quality issues. More on that momentarily.

This will be the first in a long series of articles on the EAQ initiative. I think this will be a big deal over the next few years and we probably ought to start paying attention.

I previously did a quick read through of the EAQ Discussion Paper. You can find that and lots more on the EAQ home page, which has an easy-to-remember link of

Today I listened to a one-hour webcast. You can find the link here, and since it was not for credit, I’m guessing you may soon be able to watch it on your own.

Why is there a perceived quality issue?

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Written by Jim Ulvog

September 10, 2014, 13:26 pm at 1:26 pm