| Format of critical audit matters | Tabular | |
| Textual narrative | ||
| Number of critical audit matters | The number of critical audit matters in a company | |
| Critical audit matters | Accuracy of critical audit matters | Numerical value accounts for the text length of critical audit matters |
| Percentage value account for the text length of critical audit matters | ||
| Specificity of critical audit matters | Industry general critical audit matters | |
| Company specific critical audit matters | ||