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Using the Europe Key Audit Matters database
Who is this article for?
Users who want to learn about the Europe Key Audit Matters database.
No special access or permissions are required.
The Audit Analytics Europe Key Audit Matters database tracks individual KAMs and normalises the topic of the KAM, pulls the text of the title and description of the KAM, and the auditor's response for auditors of EEA, UK, and Swiss equity listed entities.
1. Understanding common uses
The Europe Key Audit Matters database enables you to:
- Use key audit matters as a factor to gauge areas of auditing difficulty
- Analyse KAMs by auditor, topic, or industry
- Gain insight into trends and changes across the reporting landscape
The Europe Key Audit Matters database is available online and as data feeds [Feed77] with the relevant subscription.
Note: Saved Search Alert and Daily Summary Email features are not available for this database.
2. Understanding the collection methodology
The database includes comprehensive data extracted and normalised for easy analysis:
- Title and description of the KAM(s) and the auditor's response and conclusion, where available
- Topics are normalised using over 70 topic categories
- Title, description, and response of each KAM is extracted separately for easy analysis
- Each KAM is extracted and normalised in a comprehensive database
This data is sourced from the following form types: Annual Reports, Auditor's Opinion & Report.
3. Searching the database
The Europe Key Audit Matters search page offers the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
| Filter by Auditor | Filter for a specific auditor or group of auditors | Auditor Name | Yes |
| Filter by Auditor Networks | Filter by name of the auditor network, alliance, or association | Auditor Network | No |
| Search by Audit Opinion Key or Search by Entity Map Key or Ticker | Filter results to a specific population | Audit Opinion Key Entity Map Key Ticker | Yes |
| Search by Key Audit Matters | Search for specific KAMs | KAM Title | No |
| Search In | Select:
| N/A | No |
| Key Audit Matter Topics | Filter by normalized topic of the KAMs disclosed | KAM Topic | Yes |
| Market Indexes | Filter for Market Index | Market Index | No |
| Currency | Toggles the currencies for financial data filters between USD, EUR, and GBP | Reported Currency | No |
| Market Cap (EUR) | Filter by a range of market capitalization as of Stock Price Date | Market Cap EUR | Yes |
| Revenue (EUR) | Filter by a range of companies’ revenue | Revenue EUR | Yes |
| Going Concern | Indicates whether there is a going concern in opinion or not | Going Concern | No |
Opinion Types:
| Filter by opinion type | Opinion Type | No |
| Search Industries | Filter by companies’ industry(s) | SIC Code Description NAICS Code Description | No |
| Company Location | Filter by current business address location(s) | Headquarter City Headquarter Country | No |
| Auditor Location | Filter by auditor location | Auditor Home Office City Auditor Home Office State Auditor Country | No |
| Fiscal Year End Date | Filter by fiscal year end date | Audit Opinion Fiscal Year End Date | Yes |
| Signature Date | Filter by date auditor signed the report | N/A | Yes |
| Filter by Market | Filter by principal exchange | Exchange | No |
4. Viewing and downloading results
Results can be viewed at the bottom of the page.
The following are accessible through clicking the respective hyperlinks:
- CSV file downloads of the results (all fields available in the CSV are defined in the Data Dictionary)
- Market Indexes Mapping download
- Europe Key Audit Matters Data Dictionary download
- Overview of individual companies' profile
- Overview of Key Audit Matters topic
- Auditor profiles