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SA 701

Requires communicating key audit matters (KAM) in the auditor's report for listed entities — the matters of most significance in the audit.

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Related terms

  • SA 620

    Governs using the work of an auditor's expert — someone with expertise outside accounting and auditing, such as a valuer or an actuary.

  • SA 700

    Governs forming an opinion and reporting on financial statements — the basis for the standard unmodified audit report.

  • SA 705

    Governs modifications to the opinion in the independent auditor's report — qualified, adverse, or a disclaimer of opinion.

  • SA 706

    Governs emphasis of matter and other matter paragraphs in the auditor's report, used to draw attention to something without modifying the opinion.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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