Lessons Learned from KAM Reporting on Audits of TSX-Listed Entities: Observations from the 2020 Canadian Experience
Oct 20, 2022
In 2022, the independent research study "Communicating Key Audit Matters: A Post Implementation Review" was undertaken to gain further insights on the Canadian experience.
The study’s purpose was to better understand the Canadian KAM reporting experience of Toronto Stock Exchange (TSX)-listed entities and communicate relevant insights to auditors and other stakeholders to assist in future KAM communications.
The overview summarizes:
- the study’s key findings;
- the hints and tips from the study for the next implementation wave; and
- non-authoritative guidance to assist auditors in future KAM communications, including those who are implementing KAM reporting for the first time.
Review the press release and publication.
