AUDITING 1 AUDITING Auditing Name of the Student Name of the University Author’s Note From: jack@woolworth.com To: molly_zhang@gmail.com Subject: Key Audit Matters (KAM) The main reason behind writing this email is to express the needed understanding on one important topic of auditing, Key Audit Matters (KAM). The discussion is shown below: Kay Audit Matters (KAM): In Australia, the auditors are needed to consider the standards of ASA