Auditor Reporting – Key Audit Matters
This publication, Auditor Reporting – Key Audit Matters, has been prepared by the Auditor Reporting Implementation Working Group. It is intended to assist in understanding key aspects of Key Audit Matters as set out in ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and forms part of the Auditor Reporting Toolkit.
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.
Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19
- IAASB Work Plan for 2019: Enhancing Audit Quality
- ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates
- Proposed Strategy for 2020-2023 and Work Plan for 2020-2021
