Checkpoint Learning

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What are Critical Audit Matters  

CATEGORY: Accounting & Auditing
COURSE ID: NAN087, VERSION 1.00
  Nano Learning
0.2 CPE Credits
Level: Overview

Many believe that the auditor's requirement to report critical audit matters (CAMs) is the most significant change to the auditor's report in more than 70 years. Beginning in 2019, certain public companies' auditors are required to communicate critical audit matters in the auditor's report. This course gives a basic definition and overview of a critical audit matter and its disclosure in the auditor's report. This overview course may be appropriate for professionals at all organizational levels.

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