提升审计质素
Welcome to the 提升审计质素 (EAQ) webpage! 通过我们的环境治理倡议, we share resources and education to help you avoid the most common audit quality issues.
EAQ视频
EAQ transforms audit data into valuable insights and tools to support auditors, 被审核方和其他利益相关者. 观看这个视频了解更多.
EAQ重点报告
的 提升审计质素 Highlights and Progress Reports detail how the 188bet亚洲真人体育下载 supports the profession’s commitment to quality through EAQ. View the 2020 Highlights and Progress report 如欲了解更多资料:
- COVID-19审计影响
- 审计收入确认
- 风险评估和应对
- SOC项目
- EAQ的下一步是什么
Resources to 帮助 Your Practice
COVID-19审计影响
的 novel coronavirus is impacting our lives, how we work and the global economy. We’re here to help guide you through this time of uncertainty.
访问资源 to help you navigate new challenges related to auditing remotely, 风险评估, communications and reporting and more.
审计收入确认
FASB’s new revenue recognition standard, ASC 606, is one of the biggest changes to accounting standards in decades. 我们推出了一套 收入确认资源 to help you understand ASC 606 and how to audit clients under the new standard, as well as how to provide guidance to them without impairing your independence.
风险评估
识别, assessing and responding to risks of material misstatement are at the core of every audit. 然而, a recent survey of peer reviewers found over half of 400 audits they reviewed didn't comply with the 风险评估 standards.
这 免费风险评估工具包 有资源可以提供帮助, such as a 风险评估 template, an internal inspection aid and a staff training workshop.
内部控制
Obtaining an understanding of a client’s 内部控制 is fundamental to any audit. 然而, many auditors struggle with the identifying controls, evaluating their design and implementation and testing their operating effectiveness.
这个免费的 内部控制 Toolkit有资源可以提供帮助, such as an 内部控制 over financial reporting tool, process memo template and aid for identifying controls at smaller entities.
文档
One of the most common audit quality issues isn’t related to a recently issued standard or a complex area of guidance—it’s a lack of adequate audit documentation.
这些 free audit documentation resources will help you document appropriately and comply with the standards. 的 toolkit includes model working papers, a tool for evaluating SOC 1 reports, a training program firms can present to their staff and more.
SOC报告
的 SOC服务套件 have become a profitable business line for many firms. As more CPAs begin offering these services, we are committed to helping you understand and comply with standards unique to SOC项目.
有实践者指导, 工具和其他资源, we’re making sure CPAs have access to the resources they need to provide high-quality assurance services.
