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Key Audit Matters

Key Audit Matters

Auditor’s report snapshot 8th September

Darby Healey

Partner - Audit

KPMG in New Zealand


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June 2017 was the third significant period end where NZX listed entities had to issue new style audit reports including Key Audit Matters (KAMs).

This snapshot provides insights into those KAMs and emerging trends in the new style reporting.  Attached are the themes from the 49 audit reports for listed entities which were available at the time of the publication.

© 2020 KPMG, a New Zealand 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.

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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