The Audit Analytics’ Key Audit Matters database tracks Key Audit Matters disclosed by auditors of EEA and Swiss equity listed entities.
Pursuant to new and revised Auditor Reporting Standards, issued by the International Auditing and Assurance Standards Board (IAASB) and effective for audits of financial statements for periods ending on or after December 15, 2016, auditors of listed entities must disclose Key Audit Matters (KAMs). KAMs are defined as "[t]hose matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of the current period." ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report.
|Source||English language Audit Opinions in current and historical Annual Reports of EEA and Swiss equity-listed entities.|
|Coverage||Covers KAMs disclosed in English from 4,000+ entities since 2014
Audit Opinions of auditors of equity-listed public companies on EEA and Swiss regulated exchanges; Audit Opinions of auditors of equity-listed public companies on select EEA unregulated exchanges
|Data Since||2013-Present: UK & Netherlands (early adoption of KAM standards); 2016-Present: all other EEA and Switzerland|
|Availability||Online • Data Feed • Excel • WRDS|