Key Audit Matters: what they are and why they are important | EY – Switzerland
Standard on Auditing SA 701 Communicating Key Audit
Guidance to Assist in Field Testing of Proposed International Standard on Auditing (ISA) 701, Communicating Key Audit Matters in the Independent Auditor's Report | IFAC
PDF] Key audit matters - the answer? : An exploratory study investigating auditors possibilty to accomplish the purpose of the new audit report | Semantic Scholar