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Key Audit Matters

Key Audit Matters

Auditor’s report snapshot 6 July 2017

Darby Healey

Partner - Audit

KPMG in New Zealand


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Key Audit Matters | 6 July 2017 | KPMG NZ

Our analysis highlights the top five KAM (Key Audit Matters) topics, representing over 70 percent of all KAMs communicated.  We’ve highlighted differences and similarities between the December KAMs we reported a few months ago.  We also performed a deep-dive analysis on one KAM, sharing patterns you may not have expected.

Including Key Audit Matters in audit reports of listed entities is the biggest change auditors have seen to the auditing standards since the introduction of the clarity standards in 2004.  The platform for change was to provide insights to shareholders on the performance of the audit, previously only viewed by those in the board room. 

Read more on previous Key Audit Matters

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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.

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