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.

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

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.

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

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: refe

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:

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: 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.

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.

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 opinion

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.

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.

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

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

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;

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

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 compant

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 tail

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;

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 repo