3 paragraphs found
… reached by the engagement team in formulating the auditor’s report include determining: The key audit matters to be included in the auditor’s report; The key …
… See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
… the acceptance and continuance of client relationships and audit engagements are appropriate: The integrity of the principal owners, key management and those charged with governance of the … comply with relevant ethical requirements; and Significant matters that have arisen during the current or previous …