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 |