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Auditor Reporting—Illustrative Key Audit Matters

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This publication, Auditor Reporting – Illustrative Key Audit Matters, has been prepared by the IAASB’s Auditor Reporting Implementation Working Group. The publication is intended to illustrate how the concept of Key Audit Matters (KAM) may be applied in practice in accordance with ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report. It builds upon matters highlighted in the January 2015 publication Auditor Reporting – Key Audit Matters.

Other helpful resources are available in the Auditor Reporting Toolkit, at

This publication does not constitute an authoritative pronouncement of the International Auditing and Assurance Standards Board (IAASB), nor does it amend or override the International Standards on Auditing (ISAs). Further, this publication is not meant to be exhaustive and reading this publication is not a substitute for reading the ISAs.


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