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.