Since our last analysis of key audit matters in December 2019, the Audit Analytics KAMs database has grown to include over 40,000 KAMs from the audit opinions of over 4,600 companies. KAMs, required under ISA 701 for fiscal years ending … Continue reading
Author Archives: Steven Dixon
Auditor Changes Across Europe
This is the third post of our Decade of Data series to highlight our Europe databases containing ten years of data. In this post, we’ll look at the trends of auditor changes and fees from a selection of European stock indices, specifically … Continue reading
An Overview of European Databases
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
An Updated Overview of KAMs
In a previous post, we looked at the Key Audit Matter (KAM) disclosures of more than 1,200 companies over the past three years and discussed some interesting trends. Now, just nine months later, Audit Analytics has added a significant amount … Continue reading
An Overview of KAMs in the European Banking Sector
Accountancy Europe has performed its second annual survey on the auditor’s reporting of key audit matters (KAMs) in the European banking sector since KAMs became required by EU law and international standards in 2017. One of the main goals of … Continue reading
FTSE 350 Auditor Changes and Fees
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This post has been updated to display fees in GBP.1 Between 2017 and 2018, 36 companies listed on the FTSE 350 changed their auditors, increasing audit fees for 21 of those companies.2 Effective since mid-2016, Directive 2014/56/EU together with Regulation … Continue reading
Annual LSE Auditor Changes
There were 141 audit firm departures in 2018 from companies listed on the London Stock Exchange, including the Alternative Investment Market (AIM). BDO, with a net of 20 new audit clients, accounts for the most new clients among all audit … Continue reading