A PCAOB interim report on critical audit matter (CAM) disclosures finds that investors are using CAMs to better understand the work of the auditor and company disclosures. Furthermore, as part of the ...
The PCAOB released a report Wednesday analyzing the impact of a 2017 standard requiring the identification and reporting of critical audit matters (CAMs) in audit reports. The interim analysis report, ...
The average number of critical audit matters per audit report has declined over time, according to a study released Wednesday by the Public Company Accounting Oversight Board, while the proportion of ...
The Public Company Accounting Oversight Board's Investor Advisory Group is asking for examples of critical audit matters or key audit matters that can be used for analysis. Processing Content The ...
Forbes contributors publish independent expert analyses and insights. Nathan Goldman is a tax prof. at NC State Univ. As the onset of the new tax accounting reporting standard approaches, external ...
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