KPMG’s objective is to assist member firm clients' in providing credibility and transparency in financial reporting. Each member firm professional is committed to delivering quality, independent audit reports. In an environment of increasing regulatory change, KPMG has been an early adopter of many of the rules governing financial reporting.

The KPMG Audit Methodology (KAM) is an effective audit methodology that facilitates and enhances audit quality. It meets the goal of delivering quality, independent, rigorous audits. This audit methodology:

• Meets applicable national and international standards.
• Emphasizes the importance of substantive procedures and effective risk assessment and control testing activities.
• Utilizes a multidisciplinary approach with industry-experienced teams with the knowledge, skills, and experience to perform the engagement.
• Provides a basis for a consistent audit approach everywhere KPMG member firms do business and reinforces global continuity and coordination in different locations around the globe.