... that promote public company auditors’ objectivity, effectiveness and responsiveness to dynamic market conditions. In-Depth Guide to Public Company Auditing: The Financial Statement Audit 1155 ... audits of public company fi nancial statements are understood to be a core contributor to this foundation. In 2009, the Center for Audit Quality (CAQ) published the Guide to Public Company Auditing—an ... http://www.thecaq.org/newsroom/pdfs/GuidetoPublicCompanyAuditing.pdf. The foundational guide, however, only touched the surface of the work involved in an audit of a public company s fi nancial statements...