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Two years of CAMs

机译:两年的凸轮

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摘要

When the PCAOB released Auditing Standard 3101, "The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion" in 2017, it was said that the inclusion of critical audit matters in the auditor's report was the most significant change to the audit report in more than 70 years. While that is true, the first two years of CAMs implementation have gone by without much incident. With the majority of public companies now subject to this requirement, it's a good time to reflect on the impact of CAMs. Critical audit matters are included in the independent auditor's report in order to bring greater insights to investors and other users of the financial statements regarding the matters that were especially challenging, subjective or required complex auditor judgment.
机译:当PCAOB发布审计标准3101时,“审计师关于审计师审计审计的报告,审计员在2017年表达不合格的意见时,据说将审计师报告中的关键审计事项列入最重要的变化 70多年来的审计报告。 虽然这是真的,但是凸轮的前两年的实施已经不多事件。 随着大多数公共公司现在受到此要求,它是反思凸轮的影响的好时机。 关键审计事项包含在独立审计师的报告中,以便为投资者和财务报表的其他用户提供更大的洞察,了解特别具有挑战性,主观或所需的复杂审计师判决的事项。

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  • 来源
    《Accounting today》 |2021年第8期|14-14|共1页
  • 作者

    Tara Pendleton;

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