Reporting in an ISA (UK) audit
The FRC issued a suite of revised and new auditor reporting standards (ISAs) addressing the audits of complete sets of general purpose financial statements in 2016. The changes mainly focus on aligning ISAs (UK) with the newly introduced standards on auditor reporting published by the IAASB and thereby increasing transparency about the audit performed. In particular, ISA 701 introduces a 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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