Search for: "Matter of Adoption of CAM"
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5 Dec 2017, 3:00 am
Here’s an excerpt addressing the most controversial aspect of the new standard – the requirement that the report include a discussion of “Critical Audit Matters” (known as “CAMs”): When the relevant requirements take effect, auditors of certain issuers will be required to include in the auditor’s report a communication regarding CAMs. [read post]
6 Nov 2017, 12:44 pm
The new requirements include: Communication of critical audit matters (CAMs) – i.e., matters communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements; and (2) involved especially challenging, subjective, or complex auditor judgment; Disclosure of the year the auditor began serving as the issuer’s auditor; and A number of other improvements to the… [read post]
2 Nov 2017, 12:39 pm
If the auditor determines that a CAM arose out of the current period’s audit, auditors will be required to: (1) identify the CAM, (2) describe the principal considerations that led to the determination that the matter is a CAM, (3) describe how the CAM was addressed in the audit, and (4) provide a cross-reference to the relevant financial statement or disclosures. [read post]
24 Oct 2017, 3:00 am
Among other items, they will need to describe the auditor’s take on “CAMs”(“critical audit matters”) – matters communicated to the audit committee that relate to material accounts or disclosures and involve complex auditor judgment. [read post]
1 Sep 2017, 9:11 am
To approach closer to the point, the symbol was also adopted by the American Socialist Labor Party, a precursor of the American Communist Party. [read post]
18 Jun 2017, 7:17 am
The new report will augment the traditional pass/fail opinion with a discussion of “critical audit matters” (CAMs), disclosure of the auditor’s tenure and certain other information. [read post]
12 Jun 2017, 3:06 pm
Enter the CAMs The PCAOB has introduced a new acronym for us to learn, CAM, which stands for Critical Audit Matter. [read post]
12 Jun 2017, 3:06 pm
Enter the CAMs The PCAOB has introduced a new acronym for us to learn, CAM, which stands for Critical Audit Matter. [read post]
1 Dec 2016, 12:21 pm
However, if Bill 976 passes the House and is signed into law, this right and the process to access these videos will change significantly no matter the Supreme Court’s decision. [read post]
9 Nov 2016, 6:16 am
The changes would still be subject to SEC approval after that.Gallagher pointed out that the enhanced audit report, which will require a discussion of critical accounting matters (CAMs), is already being used in Europe. [read post]
19 Oct 2016, 3:57 pm
It would make any video footage by body cam and dashboard cam not a matter of public record. [read post]
26 Aug 2016, 11:00 am
The policies that govern the use of body cameras matter. [read post]
17 Aug 2016, 5:00 am
The AFL-CIO expressed concern about adding a materiality threshold in the definition of CAMs and urged the Board to look to the IAASB’s definition of key audit matters (KAMs) which requires auditors to select the most significant matters in the audit for discussion in the auditor’s report. [read post]
8 Aug 2016, 4:06 am
Was the body cam turned off? [read post]
1 Jul 2016, 8:15 am
Whether that decision is correct as a legal matter is complicated. [read post]
6 Jun 2016, 8:44 am
It seems to me to lead to the opposite result – the introduction of critical audit matter (“CAM”) disclosure could easily lead to qualitative audit reports; one CAM would be viewed as a “high pass”, two would be ranked as a medium pass, and so on, possibly even resulting in numerical “grades” based upon the number of CAMs in the audit report. [read post]
19 May 2016, 7:45 am
Police departments nationwide have been adopting powerful new technologies that are remarkably capable of intruding on people’s privacy, and much of the time these are being deployed in secret, without public notice or discussion, let alone permission. [read post]
1 Mar 2016, 2:58 pm
[which] must make clear that the missingdescriptive matter is necessarily present in the thingdescribed in the reference . . . . [read post]
26 Feb 2016, 11:30 am
We are a country of federal, state, and local laws (and international treaties, for that matter). [read post]
26 Feb 2016, 11:30 am
We are a country of federal, state, and local laws (and international treaties, for that matter). [read post]
