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Audit Report

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Audit Report

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 16, 2018 at 8:26 pm #452324
    stormkgits
    Participant
    • Topics: 6
    • Replies: 7
    • ☆

    Hi Mike,

    Just out of curiosity, how/where would the positioning and sequence of a MURGC and KAM appear in an Independent Auditor’s Report?

    Thanks

    May 17, 2018 at 8:47 am #452386
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23325
    • ☆☆☆☆☆

    Vosti, there are two relevant articles in the P7 Technical Articles section – you can find them through the P7 home page on this site

    The article headed:

    https://www.accaglobal.com/hk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/auditor-report.html

    The New Auditors’ Report

    includes this sentence:

    “The section headed ‘Material Uncertainty Related to Going Concern’ is included immediately after the Basis for Opinion paragraph but before the KAM section”

    and the article

    https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-reporting.html

    An update for P7 students on Key Audit Matters

    includes this sentence:

    “Though there is not a specific requirement in terms of placement of the KAM paragraph within the auditor’s report, ISA 701 does comment that placement of the KAM paragraph ‘in close proximity to the auditor’s opinion may give prominence to such information and acknowledge the perceived value of engagement-specific information to intended users’ ”

    OK?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Audit Report’ is closed to new replies.

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