This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

PCAOB issues resources on critical audit matters for audit committees and investors

  • PCAOB document (green) Image

Jul 12, 2019

The PCAOB has issued resources on critical audit matters (CAMs) for investors and audit committees.

The resource for investors addresses changes to the auditor’s report; frequently asked questions about CAMs; and the implementation of PCAOB Auditing Standard 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.

The resource for audit committees contains information on working with auditors to apply the new CAM requirements.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.