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Enhanced Auditor's Report


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


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?