In the United States, audit firms of large accelerated filers with fiscal years ending on or after June 30, 2019 are
Category: Key Audit Matters
Trends in the Number of Key Audit Matters Reported
As Audit Analytics’ Key Audit Matters (KAMs) database continues to expand, we are noticing some significant trends in the number of
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
When Cash is “Key”
Cash may be king, but when it comes to auditing, cash is not usually considered a high risk area. The audit