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Using the Canada Key Audit Matters database
Who is this article for?
Users who want to learn about the Canada Key Audit Matters database.
No special access or permissions are required.
The Audit Analytics Canada Key Audit Matters (KAMs) database covers all Canadian SEDAR registrants with key audit matter disclosures in their auditor's reports from electronic filings.
1. Understanding common uses
The Canada Key Audit Matters database helps you:
- Identify KAMs per company
- Analyse big picture trends by specific KAM topics
- Discover the impact of KAMs on the market
- Quickly understand KAMs by industry to identify best practices
- Benchmark KAM disclosures by number, type, length, and word choice across industries and peers
The database is available online and as data feeds [Feed88] with the relevant subscription.
Note: Saved Search Alert is available, but Daily Summary Email is not supported.
2. Understanding collection methodology
The database uses the following collection methods:
- Currencies are converted from the reporting currency using the exchange rate as of the corresponding event date (Market Cap Rate, Revenue Date, Assets Date, or fiscal year end, as applicable)
- The normalised topic, text of the title and description, and the auditor's response are all tracked
- Data is sourced from Annual Reports and Registration Statements
Important: In August 2024, the following fields were modified due to a change in source data: Business Phone, Business Fax, and Contact Fax were replaced by two new fields: Phone and Fax.
3. Searching the database
The Canada Key Audit Matters search page offers multiple filters to refine your search results.
| Name | Description | Data Dictionary Field(s) | Sort By? |
| Auditors | Filter for a specific auditor or group of auditors | Auditor Name Auditor Key | Yes |
| Search by Ticker or Issuer Number | Filter results to a specific population | Issuer Number CIK Code Ticker | Yes |
| Search by Key Audit Matters | Search for text containing keyword | N/A | No |
| Market Index | Filter by SEDAR Market Indices | Current TSX Issuer Current TSXV Issuer | No |
| Search In | Select:
| N/A | No |
| Key Audit Matter Topics | Filter by normalized topic of the KAMs disclosed | KAM Topic KAM Topic Key | Yes |
| Fiscal Year | Filter by fiscal year end of KAMs | Opinion Fiscal Year Ended Date | Yes |
| Currency | Filter by representing currency *Defaults to CAD but offers options for both CAD and USD | N/A | No |
| Market Cap (CAD) | Filter by a range of companies’ market caps | CAD Market Cap USD Market Cap | Yes |
| Revenue (CAD) | Filter by a range of companies’ revenue | CAD Total Revenue (MRFY) USD Total Revenue (MRFY) | Yes |
| Assets (CAD) | Filter by total assets as of asset date | CAD Total Assets USD Total Assets | Yes |
| Going Concern | Indicates whether there is a going concern in opinion or not | Going Concern | No |
| Filter by Industry | Filter by companies’ industry(s) | NAICS Code NAICS Description | No |
| Company Location | Filter by current business address location(s) | Bus City Bus State Bus Country Bus Code | No |
| Auditor Location | Filter by auditor location | Auditor City Auditor State Auditor State Name | No |
| Fiscal Year Ended | Filter by fiscal year end date | Opinion Fiscal Year Ended Date | Yes |
| Signature Date | Filter by date the auditor signed the report | Signature Date | Yes |
| File Date | Filter by a range of dates on which source filing was submitted to SEDAR | Filing Date | No |
4. Viewing and accessing results
Results appear at the bottom of the search page. You can access the following through hyperlinks:
- CSV file downloads of the results
- Key Audit Matters Data Dictionary download (all fields available in the CSV are defined here)
- Overview of individual companies' profiles
- Filing type (opens the opinion text for a given entry)
- Auditor profiles
Note: All opinions of a given company are available for viewing on the company's overview profile.