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IAASB Auditor Reporting Toolkit

Determining and communicating - Key Audit Matters

Overview

Determining and Communicating Key Audit Matters has been prepared to provide an overview of how to determine which matters are Key Audit Matters (KAM) and what is communicated in respect of KAMs.
AuthorIAASB
DivisionAudit and Assurance
Keywords
Determining and communicating
Key Audit Matters
Categories
Reporting
Date6 July 2016
URL
https://www.iaasb.org/publications/determining-and-communicating-key-audit-matters-4