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January/February 2023 » Critical Audit Matter Reporting
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Jian Zhang, PhD, and Kurt Pany, PhD
In BriefIt has been suggested that the recent introduction of Critical Audit Matters (CAM) to audit reports represents the most significant change to reporting in decades. This article revisits the authors' earlier analysis of CAM reporting in the initial year of implementation, updating it for the second and third year of reporting. They look for continuity and changes in CAM reporting and try to answer the question of whether the first three years of CAM reporting have provided new and valuable information for users.
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