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Homework answers / question archive / The auditor's report is the key deliverable addressing the output of the audit process

The auditor's report is the key deliverable addressing the output of the audit process

Accounting

The auditor's report is the key deliverable addressing the output of the audit process. Investors and other users of financial statements have called for the auditor's report to be more informative - in particular, for auditors to provide more relevant information to users based on the audit that was performed. The IAASB agrees that enhanced auditor reporting is critical to influencing the value of the financial statement audit, and to the continued relevance of the auditing profession. Therefore, the overall objective of the IAASB's auditor reporting project has been to enhance the communicative value of the auditor's report, in the public interest.

 

Critically analyze and discuss on the matters regarding Key Audit Matters (KAM) in the new auditor report. 

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