{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"Jessica McKeon","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/93\/","title":"An Overview of KAMs \u2013 2019 - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"f1vECeHdnt\"><a href=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/08\/11\/overview-kams-2019\/\">An Overview of KAMs \u2013 2019<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/08\/11\/overview-kams-2019\/embed\/#?secret=f1vECeHdnt\" width=\"600\" height=\"338\" title=\"&#8220;An Overview of KAMs \u2013 2019&#8221; &#8212; ARC\" data-secret=\"f1vECeHdnt\" 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":"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;]","thumbnail_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/08\/eaa_2.png","thumbnail_width":400,"thumbnail_height":400}