Some of the "Key Changes to the Auditor’s Report The key changes to the auditor’s report under the standard are: —Standardized ordering and inclusion of section headers, with the opinion section appearing first. —Enhanced descriptions of the auditor’s role and responsibilities, including a statement regarding independence requirements. —Communication of critical audit matters (CAMs). —Disclosure of auditor tenure: The year in which the auditor began serving consecutively as the company’s auditor." http://deloitte.wsj.com/cfo/2017/07/07/pcaob-adopts-changes-to-the-auditors-report Do you really think it will make a difference?