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IAASB Auditor Reporting Toolkit

Auditor Reporting - Illustrative Key Audit Matters

Overview

This publication has been prepared to illustrate how the concept of Key Audit Matters (KAM) may be applied in practice.
AuthorIAASB
DivisionAudit and Assurance
Keywords
Illustrative Key Audit Matters
Categories
Reporting
Date22 April 2015
URL
https://www.iaasb.org/publications/auditor-reporting-illustrative-key-audit-matters-3
ResourcesAudit and Assurance (273)Advocacy (58)Thought leadership (24)Technical resources (191)Less Complex Entities (LCEs) (7)Group Audits (7)Ethics & Fraud (1)ISA 315 (Revised 2019) (14)The Quality Management Standards (36)FAQ (5)Circulars (3)Guides (5)Other resources (85)Auditing Accounting Estimates (11)Other Assurance and Related services (57)Professional judgement (1)Reporting (12)IAASB Auditor Reporting Toolkit (8)South African Auditing Practice Statement (1)Recent Developments (3)Technology (4)IRBA resources (1)Regulatory Reports (2)Supporting Audit Quality (25)Corporate Reporting (251)Ethics (101)Legislation and governance (553)Pathways to Relevance (39)Sustainability (70)Tax (801)Training Offices (64)Public Sector (209)Practice (69)
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