Trends in 2020 Canadian KAMs

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Madeleine Conley, Audit Analytics

The initiative to include key audit matters (KAMs) in auditor reports is a part of the global push for corporate and auditor transparency. In Canada, CAS 701 requires auditors to communicate KAMs in the auditor’s report. Following the implementation of the standard, Audit Analytics added the Canadian Key Audit Matters database to its product offerings in 2020. The database provides critical insights into this relatively new addition to the audit report.

In this article, Audit Analytics examines the trends and risks of the 2020 Canadian KAMs and provides insight into the amount of risk and complexity of an audit..

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