Concept card Auditing Standards

ISA 701 — Key Audit Matters

Highlighting the most significant areas.

Difficulty: Advanced Learning path: ISA 700 Series, Audit Reporting

Explanation

ISA 701 অনুযায়ী listed entity-র audit report-এ Key Audit Matters উল্লেখ করতে হয় — যেসব বিষয় auditor-এর পেশাগত বিচারে সবচেয়ে গুরুত্বপূর্ণ ছিল।

Example

The auditor describes revenue recognition as a key audit matter for a listed company.