Critical Audit Matters
Improving Disclosure Through Auditor Insight

Katherine A. Cody - St. John’s University School of Law
Vol. 18
May 2018
Page

Despite being relatively unchanged for nearly 80 years, starting in 2019 the Independent Auditor’s Report will undergo a major update with the addition of critical audit matters. This update improves disclosure, while providing something new to investors — auditor insight and knowledge that was always saved for the Company and the Audit Committee. This new disclosure will help individual investors navigate the data minefield of Form 10-K.

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