Professional Documents
Culture Documents
SA 701 Communicating Key Audit Matters in The Independent Auditor's Report
SA 701 Communicating Key Audit Matters in The Independent Auditor's Report
Documentation
Auditor should document
a) Matters which required his/her significant attention and the basis for determining
them as a key audit matter
b) Basis for determining that there are no key audit matters
c) Where applicable, basis in determining not to communicate in report a matter which
was considered to be a key audit matter