أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1 Aspects of the auditor 's response or approach that were most relevant to the matter
2. A brief overview of the outcome of the auditors procedures
3.An indication of the outcome of the auditor's procedures.
4. Key observations with respect to the matter
a) Areas of higher assessed risk of material misstatement, or significant risks identified in accordance with ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment;
(b) Significant auditor judgments relating to areas in the financial statements that involved significant management judgment, including accounting estimates that have been identified as having high estimation uncertainty; and
(c) The effect on the audit of significant events or transactions that occurred during the period.
The description of each KAM in the auditor’s report shall include a reference to the related disclosure(s), if any, in the financial statements and will address: