أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
IAS 7 does not prescribe the key audit matters. It is ISA 701 and reads as follows:
Key audit matters—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.
