Critical Audit Matter and climate change

forbes.com/sites/bobeccles/2021/03/10/a-critical-audit-matter-its-time-for-auditors-to-come-clean-on-climate-change/?sh=4a4e16d91d84

PCAOB seeks feedback on Critical Audit Batters

https://www.journalofaccountancy.com/news/2020/apr/pcaob-seeks-feedback-critical-audit-matters.html

Critical Audit Matters

https://www.journalofaccountancy.com/news/2019/oct/cpa-firm-reporting-critical-audit-matters-201921907.html

Standard opinion & going concern

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3374039

PCAOB Guidance on CAMs

https://pcaobus.org/Standards/Documents/Implementation-Critical-Audit-Matters-Deeper-Dive-Communication-of-CAMs.pdf The Public Company Accounting Oversight Board staff published new guidance on Critical Audit Matters, or what the auditor found most difficult or challenging when reviewing a company’s books. The U.S. audit regulator adopted rules requiring expanded auditor reports in 2017, with auditors required to start submitting the revamped and expanded reports this year for larger companies for fiscal years ending on or after June 30.

Judgments in reporting CAMs

https://www.cpajournal.com/2018/02/19/cam-versus-kam-distinction-without-difference/

Standard setter discussion

https://www.cpajournal.com/2019/02/21/regulators-and-standards-setters/ Addresses KAMs and CAMs....and other standard setting issues

Critical audit matters report guidance

https://www.journalofaccountancy.com/news/2019/mar/pcaob-insight-on-critical-audit-matters-201920822.html Significant changes to the audit report - most significant in 70 years. PcAOB provides some guidance

A resource to help firms determine treatment of critical audit matters

https://www.journalofaccountancy.com/news/2018/dec/lessons-learned-critical-audit-matters-201820234.html an earlier article is at https://www.journalofaccountancy.com/issues/2018/oct/critical-audit-matters-reporting.html

Critical Audit Matters

https://www.journalofaccountancy.com/news/2018/jul/understanding-critical-audit-matters-201819374.html