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Reporting in an ISA audit

IAASB issued a suite of revised and new auditor reporting standards (ISAs) addressing the audits of complete sets of general purpose financial statements in 2015. The changes mainly focus on increasing transparency about the audit performed. In particular, ISA 701 introduces a new requirement for the auditors of certain entities to communicate key audit matters (KAM) in the auditor’s report. This guide outlines the key requirements for auditors.


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