The Center for Audit Quality has released an updated version of its External Auditor Assessment Tool for audit committees to address recent changes in accounting standards and potential areas of risk.

Citations: Leone, Andrew J.. 2024. Sample Heterogeneity and Measurement Error in Large Sample Accounting Studies: The Case of Earnings Management Research.

The Center for Audit Quality and the Audit Committee Collaboration have updated the External Auditor Assessment Tool, a resource that helps audit committees better evaluate audit firms. The tool ...