Gain insight into audit report requirements and Critical + Key Audit Matter trends.
This report provides a comprehensive look at the U.S. and international audit matter standards and the disclosure diversity among audit matters based on the different regulations, company size, and industry to better understand the practicability and effectiveness of these disclosures.
Critical Audit Matters
Key Audit Matters
Features Critical Audit Matters disclosed by independent auditors of SEC registrants. We track the normalized topic, text of the title and description, and the auditor's response.
Tracks Key Audit Matters disclosed by auditors of EEA and Swiss equity listed entities. Discover what financial statement issues and concerns are most significant to auditors.