AUASB Discussion Paper - Should KAMs be extended beyond listed entities?

Wednesday, December 7, 2022

At the time of issuing ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report the AUASB committed to reconsidering its scope as part of the post implementation review. The AUASB has now issued a Discussion Paper seeking feedback from stakeholders on whether the communication of KAMs should be expanded beyond listed entities. Comments close 31 March 2023.


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