This post will be updated to reflect the current number of filings citing the COVID-19 pandemic in a going concern opinion,
Category: Audit Opinions
An Update on CAMs
Critical audit matters (CAMs), as required by AS 3101, took effect for audits of large accelerated filers with fiscal years ending
European Audit Opinions Signed by Country
It is no surprise that COVID-19 has greatly impacted just about everything at this point; the worldwide pandemic has had such
Doubt About Going Concern Basis Results in Disclaimer of Opinion
On 30 April 2020, Ernst & Young LLP (UK) issued a disclaimer of opinion for Nostrum Oil & Gas PLC [LON:NOG],
What Investors Need to Know About Audits
On Monday, November 4, 2019, the CFA Society of New York hosted What Investors Need to Know About Audits, a forum
Auditor Tenure Disclosure
The requirement to disclose tenure became effective for audits of fiscal years ending on or after December 15, 2017. PCAOB Auditing
Changes in KAM Count
We recently analyzed the frequency in which key audit matters (KAMs) were disclosed in 2017 and 2018. In this post, we
Going Concerns – An Eighteen Year Review
In our latest report, 2017 Going Concerns: An Eighteen Year Review, we examine the trends and statistics of going concern audit
An Overview of European Stock Exchanges
Audit Analytics offers a suite of data products covering European companies. With comprehensive databases of Audit Opinions, Audit Fees, Auditor Tenure,
Auditor Market Share among Broker-Dealers
The Audit Analytics Broker-Dealer database contains information from over 84,000 focus reports filed by approximately 8,800 broker-dealers since January 1, 2001.
Trends in Auditor Market Concentration in Select European Countries
When the European Union recently enacted sweeping regulation of the auditor market, requiring, among other things, auditor rotation at least every
Due Diligence with Audit Analytics
Dixon Hughes Goodman LLP on Audit Analytics Headquartered in Charlotte, NC, Dixon Hughes Goodman LLP boasts over 2,000 employees and ranks
EU Auditor Market Share: 2017 Audit Reports
Of more than 600 companies included in the major large and mid-cap indices in five of the largest countries in Europe,
Going Concerns – A Seventeen Year Review
Audit Analytics annual report, 2016 Going Concerns – A Seventeen Year Review, is now available. This report, which looks at going concern
Investigating the Shrinking Number of SEC Registrants
The decline in public company counts has been an acknowledged trend for quite some time. The mid to late 90’s represented a
No Opinion, No Problem?
Your average audit opinion is a pretty ho-hum affair. Boilerplate language and standard, precise wording doesn’t make for an enthralling read
2015 Going Concerns – A Sixteen Year Review
Audit Analytics recently released a report looking at going concern opinions over the past sixteen years. 2015 Going Concerns – A
Disclaimer of Opinion – have you ever seen one?
Non-standard audit opinions got their fair share of attention earlier this year in conjunction with the late filing of Valeant Pharmaceuticals.
Examining the Effects of Oil Prices on SEC Disclosures
Oil price predictions for the end of 2016 are on the optimistic side, with many putting price per barrel estimates towards the