Resources from the AICPA's Enhancing Audit Quality (EAQ) Initiative

Through the Enhancing Audit Quality Initiative (EAQ), the AICPA shares resources and education to help you avoid the most common audit quality issues. Check out their latest resources.


COVID-19 Audit Implications

As auditors navigate the challenges presented by the COVID-19 pandemic, the AICPA is available to help. The A&A resource center at aicpa.org/covidaudit is updated periodically to help you with your audit engagements that are impacted by the pandemic. Here are a few resources EAQ launched since November:

  • Fraud risk article covering potential fraud risks to keep in mind when performing audit engagements.
  • Real estate blog describing impairment considerations for auditors to keep in mind when performing audits for commercial real estate professionals.
  • Healthcare blog highlighting major considerations to keep in mind when auditing these entities.
  • Call for questions blog answering questions received relative to auditing during a pandemic.
  • EBP blog covering 2021 audit considerations to keep in mind when performing EBP engagements.
  • Fraud risk webcast covering the financial impact of COVID-19 pandemic on clients to help auditors understand their responsibilities and how to respond to these risks.

For information about how COVID-19 may impact other areas of your practice, from tax and personal financial planning to forensic accounting, check out the AICPA Coronavirus Resource Center.


Risk Assessment and Response

EAQ launched an updated risk assessment on demand course that reviews the risk assessment standard requirements and discusses the importance of risk assessment during the pandemic recovery period.


Peer Reviewer Survey Results

The EAQ team conducted a survey of Peer Reviewers to gain insight on challenges in the current environment. Find out what we’ve shared by reading this blog.

Need a Deeper Dive?

If you prefer in-depth information on the topics discussed, here are some courses and programs from the AICPA:

Digital Asset

Blockchain for Digital Assets: Accounting for Digital Assets Under U.S. GAAP


Blockchain Fundamentals for Accounting and Finance Professionals Certificate

Service Organization Controls

Introduction to SOC for Service Organizations Reporting

SOC for Service Organizations Deep Dive

SOC 2® Report Walkthrough

Advanced SOC for Service Organizations Certificate Exam

Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1®) - Guide

SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy