The Role of Auditors in Company-Prepared Information: Present and Future

The pace of change in business is accelerating, and the volume of information available to investors and other stakeholders in the US financial reporting ecosystem continues to grow. Investors and others are using both audited financial statements and—increasingly—unaudited company-prepared information to make decisions.

The CAQ published The Role of Auditors in Company-Prepared Information: Present and Future to provide a foundational understanding of the current role of auditors in various types of company-prepared and publicly disclosed information. It also serves to assist audit committees and investors in understanding how auditors are well-positioned to help fill existing gaps in enhancing the reliability of decision-useful information.

  

---

“As the business world evolves, so too must the role of the auditor. We must adapt and continuously improve in order to meet the demands of our rapidly changing environment.” 

WAYNE BERSON Chief Executive Officer of BDO USA, LLP Chairman of the Global Board of Directors of BDO International Ltd.

Read his full thoughts on the changing landscape of company-prepared information in The Evolution of the Auditor in the Digital Economy here.