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Auditor Reporting—Illustrative Key Audit Matters

  • IAASB - Assurance Image

Apr 22, 2015

On April, 22, 2015, the IAASB released the publication, Auditor Reporting – Illustrative Key Audit Matters, which was 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

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.