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</html><thumbnail_url>https://eaa-online.org/app/uploads/sites/3/2020/08/eaa_2.png</thumbnail_url><thumbnail_width>400</thumbnail_width><thumbnail_height>400</thumbnail_height><description>This analysis was originally posted by Audit Analytics. &nbsp; Since our last&nbsp;analysis&nbsp;of key audit matters in December 2019, the Audit Analytics KAMs database has grown to include over 40,000 KAMs from the audit opinions of over 4,600 companies. KAMs, required under ISA 701 for fiscal years ending on or after December 15, 2016, are intended [&hellip;]</description></oembed>
