Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodwill: significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

3. reference in the note of financial statement-disclosure;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodwill: significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

3. reference in the note of financial statement-disclosure;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodwill: significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

3. reference in the note of financial statement-disclosure;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodwill: significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

3. reference in the note of financial statement-discl

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodwill: significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

3. reference in the note of

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodwill: significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; e.g. goodsignificant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologies;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the assumptions and methodologie

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert, evaluating the as

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures: valuation expert

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Audit procedures"

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental/assumptions;

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/highly judgmental

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant/material/complex/

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM; significant

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM;

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM;

2. how the matter was address in the audit;

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM;

2. how the matter was address t

Key Audit Matters: ISA 701

Matters, auditor's professional judgment, most significance in audit of the FSs of current period.

KAM :1. Matters are selected from TCWG(those charged with governance).

2. Aims to improve the transparency by helping users to understand the most significant issues. increase the communicative value of the auditor's report.

3. Part of listed company auditor's report;

4. No constitute a modification of the report or of the opinion; must be tailored to each company's circumstances;

5. Not a substitute for disclosures, nor for modified opinions.

ISA 701: two main things of KAM: reference to the related disclosures and addrss:

1. why the matter to a KAM;

2. how the