Insights into Critical Audit Matters (CAMs)

In mid-2019, auditors began communicating CAMS in their auditor’s reports. CAMs are specific to each audit, and the principal considerations that led the auditor to determine that a matter was a CAM and the way the matter was addressed in the audit may differ, even among companies in the same industry. What is the process that auditors use in practice to determine what matters were determined to be a CAM? What are the principle considerations that led the auditor to determine that the matter was a CAM and what was the auditor’s response? What trends have started to emerge with respect to CAMs?

Learning Objective(s):

CPE Information:

Program Level: Basic

Prerequisites: None

Advance Preparation: None

Delivery Method: Group Internet Based

Webinar recordings are a member benefit. Please Log In to view.

Note: You will be asked for your AAA member number when registering. Click here if you need to look up your login information.

To be awarded the full credit hours, you must register your attendance by responding to the polling questions posted periodically during the event. Full instructions on applying for CPE credit can be found to the left under "CPE Information."

For comments and concerns, please contact the AAA Office at (941) 921-7747 or email us at info@aaahq.org

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:   www.nasbaregistry.org