{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"WALTER WILLEY","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/69\/","title":"Overview of European Key Audit Matter (KAM) Disclosures - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"UCqkbDv6Zq\"><a href=\"https:\/\/eaa-online.org\/arc\/blog\/2019\/03\/20\/overview-european-key-audit-matter-kam-disclosures\/\">Overview of European Key Audit Matter (KAM) Disclosures<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eaa-online.org\/arc\/blog\/2019\/03\/20\/overview-european-key-audit-matter-kam-disclosures\/embed\/#?secret=UCqkbDv6Zq\" width=\"600\" height=\"338\" title=\"&#8220;Overview of European Key Audit Matter (KAM) Disclosures&#8221; &#8212; ARC\" data-secret=\"UCqkbDv6Zq\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/eaa-online.org\/arc\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"The disclosure of Key Audit Matters (KAMs) has been required for over a year now, and there is a lot of data available to be analyzed. In this post, we look at the KAM disclosures of more than 1,200 companies over the past three years and discuss some interesting trends that we see in the [&hellip;]","thumbnail_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2019\/03\/56e059d9b6626_99_0.png","thumbnail_width":640,"thumbnail_height":388}