Introduction - Deloitte
Benchmarking the new auditor s reportKey audit matters and other additional informationAudit & AssuranceContentsIntroduction 01Benchmarking results: key audit matters 03Goodwill and intangible assets 05Revenue recognition 08Taxation 10Provisions 12Pension accounting 13Audit procedures to address KAMs 14Additional information in the auditor s report 15Determination of materiality 15Group scoping 16Contacts 19IntroductionReleased six months
estimates. For example, management has to project future cash flows, tax rates, interest rates, costs of capital, and future investments for at least the next five years. This therefore brings uncertainties and hence a greater audit risk. Figures 1 and 2 illustrate how KAMs related to goodwill and intangible assets have been addressed.
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