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New blog! Critical Audit Matters – Where’s climate change?

  • 5 February 2024
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Critical audit matters (CAMs) provide an opportunity for enhanced clarity on the financial implications of climate change and ESG. Yet, a recent AASB report points out significant gaps in their implementation.

Why do only 42 CAMs mention climate change, considering its influence on valuation judgments globally? And why is the US behind? 

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Critical Audit Matters – Where’s climate change?


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