ASA 701: Communicating Key Audit Matters in the Independent Auditor Report

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Added on 2022/12/05

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This assignment discusses ASA 701, a vital auditing standard that requires auditors to communicate key audit matters in the independent auditor report. It explores the application of this standard in the energy industry in Australia, specifically analyzing the audit reports of AGL Energy Limited and Origin Energy Limited. The assignment highlights the key audit matters identified by the auditors and the steps taken to verify them.

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ASA 701: Communicating Key Audit Matters in the Independent Auditor Report

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