On October 29, 2020, the Public Company Accounting Oversight Board (PCAOB) released an interim analysis report, along with two accompanying white papers, in which the board provides its analysis and perspectives on the initial impact of its critical audit matter (CAM) requirements and the insights learned from stakeholders.
This Flash Report uncovers what key findings companies and audit committees should consider from the PCAOB’s interim analysis report as they prepare to better understand and support the work of external auditors.