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Auditor Reporting –Illustrative Key Audit Matters - IFAC

Auditor Reporting –Illustrative Key Audit Matters - IFAC

www.ifac.org

International Standards on Auditing™ (ISAs™). Further, this publication is not meant to be exhaustive and reading this publication is not a substitute for reading the ISAs. This publication has been developed to illustrate how the concept of Key Audit Matters (KAM) may be applied in practice in accordance with . ISA 701,

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