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San Diego State Benefits of including the Information in the Audit Opinion Questions
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Company Netflix. Please answer the following
questions about Critical Audit.
Critical Audit Matters
-
Review the PCAOB Staff Guidance on Critical Audit Matters (CAM) on Blackboard. What is a CAM?
What information should be identified and reported? What is the benefit of including this information in
the audit opinion? -
Refer to the most recent audit opinion on the financial statements for Netflix. Discuss
the CAM(s) identified by the auditor and the way the auditor addressed the matter through their procedures.
As a reader of the financial statements, do you appreciate the inclusion of this information? (You can be
honest!)
Formatting guidelines:
font – Times New Roman size 12;
single spaced; standard margins
