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 after the end of the 2016 calendar year, this publication is the first comprehensive analysis of the new auditor s report with a main focus on the new key audit matters.
However, there is a risk that the new auditor’s report becomes a boilerplate report disclosing “standard” key audit matters without tailoring to the companies’ circumstances or without revising them in subsequent years. In light of this, we as audit firms need to be proactive in reflecting these changes in the auditor’s report.
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