Unity Software Inc
Analysis Cases ( Unity Software Inc) Subject matter: Identify the Critical Audit Matters: Litigation and Contingent, and Losses you assess from the IPO document and other reading about the company you might do, especially those that might be highlighted in the audit opinion once the companys auditor is required to include the significant risk areas in its report. Critical audit matters (CAMs)those matters during the audit of a public company that involved difficult, subjective, or complex auditor judgments or that posed difficulty to the auditor in obtaining sufficient appropriate evidence or in forming the opinion on the financial statements You should use all available resources, including press and reports, financial reports, other presentations, and supplemental materials. You may want to review comment letters as available to determine if the SEC had questions about areas they considered risky. Read this website and take a source from here: https://www.sec.gov/Archives/edgar/data/1810806/000119312520227862/d908875ds1.htm