The Public Accounting Oversight Board’s Audit Standard 3101 (AS 3101), which requires auditors to disclose critical audit matters (CAMs), became effective for audits of large accelerated filers with fiscal years ending on or after June 30, 2019, and for all other US public companies on December 15, 2020. This initiative is a response to the gap between the users’ demand and the information provided in auditors’ reports. It is also intended to improve the relevancy of auditors’ reports. Focusing on studies of the determinants and consequence of CAMs disclosure in the US setting, this review complements and extends previous syntheses of research on expanded audit disclosures in non-US settings. More importantly, it provides preliminary insights into whether AS 3101 achieves its stated objective: making auditors’ reports more informative and more relevant to investors. This review also highlights areas where there is limited research or inconsistent results, which may help academic researchers to identify opportunities for future research.

要求审计师披露关键审计事项（CAM）的公共会计监督委员会的审计标准3101（AS 3101）已开始生效，适用于截至2019年6月30日或之后的会计年度的大型加速申报人的审计2020年12月15日上市。这项举措是对用户需求与审计报告中提供的信息之间的鸿沟的一种回应。它还旨在改善审计报告的相关性。本文着重研究美国环境中CAM的决定因素和后果的研究，补充并扩展了先前在非美国环境中有关扩大审计信息披露的研究综合。更重要的是，它提供了有关AS 3101是否实现其既定目标的初步见解：使审计师的报告内容更丰富，与投资者更相关。这篇评论还重点介绍了研究有限或结果不一致的领域，这可能有助于学术研究人员发现未来研究的机会。