TAILIEUCHUNG - Report on the Survey of   Audit Committee Members     Conducted by:   The Center for Audit Quality 

The Center for Audit Quality (CAQ) was founded in order to promote a robust dialogue about issues of importance to the . capital markets for the benefit of investors, the public company auditing profession and the markets as a whole. As part of that mission, the CAQ recently commissioned a survey to examine an essential participant in the preparation of audited financial statements: audit committees. Since the passage of the Sarbanes‐Oxley Act (SOX), audit committee members have been required to play an increasingly pivotal role in ensuring the reliability and relevance of financial statements. However, to this point, it has been difficult to ascertain the shared views of this important group on vital issues such as the quality of the audit process since the passage of SOX; the risk of material misstatements and fraud; the value of the changes mandated under SOX; and areas of needed improvement to the audit process. . | Report on the Survey of Audit Committee Members Conducted by The Center for Audit Quality March 2008 CENTER FOR AUDIT QUALITY IJ Serving Investors Public Company Auditors the Markets Affiliated with the American Institute of CPAs Summary of Data Center for Audit Quality Survey of Audit Committee Members Quick Summary The Center for Audit Quality CAQ was founded in order to promote a robust dialogue about issues of importance to the . capital markets for the benefit of investors the public company auditing profession and the markets as a whole. As part of that mission the CAQ recently commissioned a survey to examine an essential participant in the preparation of audited financial statements audit committees. Since the passage of the Sarbanes-Oxley Act SOX audit committee members have been required to play an increasingly pivotal role in ensuring the reliability and relevance of financial statements. However to this point it has been difficult to ascertain the shared views of this important group on vital issues such as the quality of the audit process since the passage of SOX the risk of material misstatements and fraud the value of the changes mandated under SOX and areas of needed improvement to the audit process. This survey touches on all these areas and more. Representing the responses of over 250 audit committee members including committee chairs and financial experts representing small- medium- and large-cap companies this survey offers a unique perspective on these critically important issues. The survey offers a valuable snapshot of how audit committee members view the changes of the past several years the state of the audit today and provides a useful platform for ongoing discussions about how best to strengthen audit quality for the future. Methodology This survey was completed via the internet from January 7 to February 20 2008 by 253 individuals who served on at least one audit committee for a publicly traded company in 2007. Some respondents were .

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