The process of identifying and reporting CAMs: early evidence

Auditors of US issuers classified as large accelerated filers with yearends on or after June 30, 2019 are required to consider inclusion of critical audit matters (CAMs) in their audit reports. We survey the audit engagement partners, audit committee chairs, and chief financial officers of certain U...

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Bibliographic Details

Published in:	International journal of disclosure and governance Vol. 18; no. 1; pp. 16 - 23
Main Authors:	Daugherty, Brian E., Dickins, Denise, Pitman, Marshall K., Tervo, Wayne A.
Format:	Journal Article
Language:	English
Published:	London Palgrave Macmillan UK 01-03-2021 Palgrave Macmillan
Subjects:	Accounting/Auditing Audit engagements Audit fees Auditing standards Audits Business and Management Corporate Finance Corporate Governance Original Article United States > US Key audit matters (KAMs) Critical audit matters (CAMs) Auditor’s report
Online Access:	Get full text
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