2024 critical audit matters report
A 3-year review
Gain valuable insights into the trends and key topics of critical audit matters (CAMs) from 2020 to 2022 to improve audit transparency and financial reporting.
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Key trends in critical audit matters
This comprehensive report provides a deep dive into critical audit matters over the past three fiscal years, exploring the most common topics, trends by industry, and how CAMs have evolved. Learn how these insights can help improve the transparency of financial reporting and risk assessment.
Why you need this report
Unlock important insights into CAMs to enhance your understanding of financial reporting and audit transparency.
Top CAM topics
Explore the most common CAM topics, including revenue from customer contracts, business combinations, and goodwill.
Trends by industry
Understand how CAMs differ across industries, with key focus areas for manufacturing, finance, and more.
Evolving CAM landscape
Discover how the number of CAMs has fluctuated, with significant decreases in FY2022.
Valuation and risks
Learn about the role of asset valuation, fair value, and impairment as key CAM topics in high-risk audits.