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June 12, 2017

IAASB releases material to help auditors determine key audit matters

By aziz rahman

The International Auditing and Assurance Standards Board (IAASB) has released a diagram to help auditors determine key audit matters.

The diagram was developed by the Auditor Reporting Implementation Working Group and relates specifically to the ISA 701 Communicating key audit matters in the independent auditor’s report.

The diagram can be accessed on IFAC’s website:

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