Critical audit matters (CAMs)
Discover what financial statement issues and concerns are most significant to auditors.
The Ideagen Audit Analytics critical audit matters database features CAMs 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