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Auditor Reporting – Key Audit Matters

  • IAASB - Assurance Image

Jan 30, 2015

On January 30, 2015, the International Auditing and Assurance Standards (IAASB) Board issued this publication which 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.

Review the publication on the IAASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.