Audit Analytics offers a suite of data products covering public companies listed on European exchanges across 31 countries in the EEA and Switzerland, which includes comprehensive databases of Audit Fees, Audit Opinions, Auditor Changes, Auditor Engagements, Key Audit Matters, and … Continue reading
Author Archives: Krystle Beaubrun
Going Concern Modifications in Europe
A going concern modification is the expressed uncertainty that a company is unable to continue in the near future. Generally speaking, this uncertainty relates to whether the company will exist for another 12 months. Audit Analytics recently started collecting going … Continue reading
What Can We Learn About CAMs from KAMs?
In the United States, audit firms of large accelerated filers with fiscal years ending on or after June 30, 2019 are required to disclose Critical Audit Matters (CAMs) in their audit reports. For 53 of these large accelerated filers that … Continue reading
Changes in KAM Count
We recently analyzed the frequency in which key audit matters (KAMs) were disclosed in 2017 and 2018. In this post, we take a closer look at the changes in the number of KAMs disclosed by companies during the same time … Continue reading
Frequency of KAMs
Fiscal year 2017 marks the first full year that Key Audit Matter (KAM) disclosures were required in all EU member states.1 In this analysis, we look at KAM disclosures from the audit opinions of approximately 1,400 companies listed on European … Continue reading
Market Concentration of PIEs – An Analysis of Transparency Report Data
Audit Analytics collects all EEA and member-state defined Public Interest Entities (“PIEs”) disclosed by audit firms in annual transparency reports. Public Interest Entities are: Entities traded on a regulated market of an EU Member State; Credit institutions; Insurance undertakings; or … Continue reading