Critical Audit Matters (CAMs)
Discover what financial statement issues and concerns are most significant to auditors
The Audit Analytics Critical Audit Matters database 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.
- Use Critical Audit Matters as a factor to gauge areas of auditing difficulty
- Quickly find certain types of CAMs (e.g. goodwill) from particular industries
- Analyze big-picture trends in the types of CAMs
- Compare CAM disclosures by number, type, length, and word choice across industries and peers
- Benchmark severity of CAMs against companies with similar areas of concern
- Evaluate and monitor the implementation and impact of the new disclosure requirements
Critical Audit Matters are required to be made by the auditors of SEC registrant companies pursuant to Audit Standard AS 3101.
| Module | Accounting + Oversight |
|---|---|
| Source | SEC Filings |
| Coverage | ’33 & ’34 Act Filers |
| Data Since | Large Accelerated Filers - Fiscal years ended 06/30/2019 Other SEC Registrants - Fiscal years ended 12/15/2020 |
| Availability | Online • Data Feed • Excel • WRDS |
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