Guidance & Support Tools
-
Published: Apr 22, 2015
8 PagesEnglish
All available Translations
-
Auditor Reporting—Illustrative Key Audit Matters
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 www.iaasb.org/auditor-reporting.
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 © 2018 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- Visit the Global Knowledge Gateway for more Audit & Assurance resources.
- 2016-2017 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Basis for Conclusions: ISA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information
- Intellectual Property, Translations & Permissions eNews: June 2015
- The New Auditor’s Report: Questions and Answers
Find more publications & resources related to:
auditing, auditor reporting, guidance, IAASB, ISA