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Category: Key Audit Matters

An Overview of KAMs – 2019

August 11, 2020 admin Coronavirus, Europe, Key Audit Matters Leave a comment

Since our last analysis of key audit matters in December 2019, the Audit Analytics KAMs database has grown to include over

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COVID-19 Impacts on European Audit Opinions

May 21, 2020 admin Audit Opinions, Coronavirus, Europe, Going Concerns, Key Audit Matters Leave a comment

This post will be updated to reflect the current number of filings citing the COVID-19 pandemic in a going concern opinion,

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An Overview of KAMs in the European Banking Sector

November 13, 2019 admin Europe, Key Audit Matters Leave a comment

Accountancy Europe has performed its second annual survey on the auditor’s reporting of key audit matters (KAMs) in the European banking

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What Investors Need to Know About Audits

November 8, 2019 admin Audit Opinions, Critical Audit Matters, Financial Restatements, Internal Controls (ICFR - SOX 404), Key Audit Matters, Regulation Oversight Leave a comment

On Monday, November 4, 2019, the CFA Society of New York hosted What Investors Need to Know About Audits, a forum

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What Can We Learn About CAMs from KAMs?

September 19, 2019 admin Critical Audit Matters, Key Audit Matters Leave a comment

In the United States, audit firms of large accelerated filers with fiscal years ending on or after June 30, 2019 are

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Trends in the Number of Key Audit Matters Reported

August 27, 2019 admin Key Audit Matters Leave a comment

As Audit Analytics’ Key Audit Matters (KAMs) database continues to expand, we are noticing some significant trends in the number of

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Changes in KAM Count

August 15, 2019 admin Audit Opinions, Europe, Key Audit Matters Leave a comment

We recently analyzed the frequency in which key audit matters (KAMs) were disclosed in 2017 and 2018. In this post, we

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When Cash is “Key”

February 27, 2019 admin Europe, Key Audit Matters Leave a comment

Cash may be king, but when it comes to auditing, cash is not usually considered a high risk area. The audit

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