Transcription of Audit Benchmarking Auditors - Deloitte
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Audit Benchmarking Auditors - Deloitte
Benchmarking the new auditor s reportKey Audit matters and other additional informationAudit & AssuranceContentsIntroduction 01 Benchmarking results: key Audit matters 03 Goodwill and intangible assets 05 Revenue recognition 08 Taxation 10 Provisions 12 Pension accounting 13 Audit procedures to address KAMs 14 Additional information in the auditor s report 15 Determination of materiality 15 Group scoping 16 Contacts 19 IntroductionReleased six months after the end of the 2016 calendar year.
Benchmarking the new auditor’s report | Key audit matters and other additional information Our analysis shows that all auditor’s reports on the consolidated financial statements disclose at least one key audit matter (KAM) in
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