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Learn more about the background of the Enhancing Audit Quality (EAQ) initiative, including why the initiative was formed and how it helped to improve audit quality.
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In response to the financial crisis in 2008-09, many stakeholders around the world considered changes to the financial system to promote stability and reduce risk. As auditors play a key role to provide assurance on sound financial reporting, several global initiatives arose to look at ways to improve audit quality.
As it was important for Canadian business leaders to develop views and solutions that would work best for Canada and influence the global discussion, Chartered Professional Accountants of Canada (CPA Canada) and the Canadian Public Accountability Board (CPAB) created the EAQ initiative. Our document Enhancing Audit Quality Backgrounder provides important insights about how and why the EAQ initiative launched.
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