In this episode, we're going to talk about SA 701, which is Communicating Key Audit Matters in the Independent Auditor’s Report.
We have talked about KeyAuditMatters: Those matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of the current period. Key audit matters are selected from matters communicated with those charged with governance.
Listen to the entire podcast to revise SA 701.
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11. SA 701 Communicating KAM | Audit Podcast By Neeraj Arora | Episode 11