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Enhanced Auditor's Report

Status

Post Implementation Review 

The AUASB is interested in the research on the effectivness of the enhanced auditor's report. For further details, please contact Anne Waters

Background

Referred Strategy: IAASB and AUASB work plan for 2020-21. 

Specific Areas of Interest

Has the enhanced auditor’s report enhanced the communicative value of the auditor’s report? 

  • KAMs  
  • Other information reporting  
  • MURGC  

Has the communication of KAMs had a positive impact on relevant financial reporting disclosures or audit quality? 

Is the other information reporting in the auditor’s report: 

  • In compliance with ASA 720; 
  • Providing clarity to users about the auditor’s responsibility for the other information? 

Is there any other information users would find valuable for the auditor to report?