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Enhanced auditor reporting
Enhanced auditor reporting
For some time, investors have sought more than a binary pass/fail opinion from the auditor’s report. They want greater transparency about the auditor’s responsibilities, as well as insight into what the auditor considered to be the key areas of the audit and what they did in those areas.
For audits undertaken and reported in accordance with Australian Standards on Auditing (ASAs) or International equivalents (ISAs), the new requirements take effect for annual periods ending on or after 15 December 2016, although auditors can choose to apply the new standard earlier.
In this publication, we discuss how you may be affected by the changes, we share our experience of the factors that will be critical to replicating the UK success in Australia, and we list the vital next steps that you can take now to prepare for the change.
© 2020 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Liability limited by a scheme approved under Professional Standards Legislation.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
