Auditing Resources
The following sources provide audit information that may be useful to audit committees:
Public Company Accounting Oversight Board
http://www.pcaobus.org
This is the home page of the new accounting oversight board established
by the Sarbanes Oxley Act that will set U.S. auditing standards in the
future.
American Institute of Certified Public Accountants (AICPA)
http://www.aicpa.org/index.htm
Home page of organization that had previously set auditing standards in
the U.S.
AICPA Journal of Accountancy Issues
http://www.aicpa.org/pubs/jofa/joaiss.htm
Search
for accounting topics from one of the most authoritative publications for
accounting and auditing articles
The Institute of Internal Auditors
http://www.theiia.org/iia/index.cfm
Home
page of this professional organization of internal auditors.
AuditNet Web Page
http://www.auditnet.org/
This
site includes links to more than 300 Internet resources for auditors,
accountants and financial professionals and over 100 audit programs for
auditors and accountants.
Center for Audit Quality (CAQ)
http://www.thecaq.org/
The CAQ is governed by a Board that comprises leaders from the public company
auditing firms, the AICPAs and the investor and issuer communities and
seeks to foster high quality performance by public company auditors.