Critical audit questions: perspectives of the audit committee
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A 2017 Public Company Accounting Oversight Board standard required auditors of large companies requesting expedited filings to disclose critical audit issues (CAMs) in their audit reports for fiscal years ending on or after June 30, 2019.
In this video, audit committee chairs from leading companies share their views on the importance of CAMs in general, the steps they are taking to implement the standard, and the impact of CAMs on investors and others.
For more information on auditor reporting and key audit issues, visit the CAQ website: https://www.thecaq.org/policy-issue/auditor-reporting
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