4 paragraphs found
… The auditor is not required to describe the individual key audit matters in the auditor’s report on the concise financial …
… Where an auditor’s report on the financial report includes communication of key audit matters in accordance with ASA 701 [3] and the auditor is …
… 2 of Appendix 1 , demonstrates the wording used where the auditor states that the auditor’s report on the financial report includes communication of key audit matters. Illustration 3 of Appendix 1, demonstrates the …