The Audit Analytics’ Key Audit Matters database tracks Key Audit Matters disclosed by auditors of EEA and Swiss equity listed entities.
- Use Key Audit Matters as a factor to gauge areas of auditing difficulty
- Each KAM is extracted and normalized in a comprehensive database
- Analyze KAMs by auditor, topic, or industry
- Gain insight into trends and changes across the reporting landscape
- Title, description, and response of each KAM is extracted separately for easy analysis
- 70+ topic categories used to normalize topics of KAMs
- Available on individual company profiles or download into CSV
Pursuant to new and revised Auditor Reporting Standards, issued by the International Auditing and Assurance Standards Board (IAASB) and effective for audits of financial statements for periods ending on or after December 15, 2016, auditors of listed entities must disclose Key Audit Matters (KAMs). KAMs are defined as "[t]hose matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of the current period." ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report.
|Source||English language Audit Opinions in current and historical Annual Reports of EEA and Swiss equity-listed entities.|
|Coverage||Covers KAMs disclosed in English from 4,000+ entitles since 2014; Audit Opinions of auditors of equity-listed public companies on EEA, UK, and Swiss regulated exchanges; Audit Opinions of auditors of equity-listed public companies on select EEA and UK unregulated exchanges|
|Data Since||2013-Present: UK & Netherlands (early adoption of KAM standards); 2016-Present: all other EEA and Switzerland|
|Availability||Online • Data Feed • Excel • WRDS|