The Auditing and Assurance Standards Board of ICAI has brought out this “Implementation Guide to Standard on Auditing (SA) 701, “Communicating Key Audit Matters in the Independent Auditor’s Report†for the benefit of the members. The aim of this Implementation Guide is to provide appropriate guidance on SA 701 to the members so as to enable them to discharge their reporting responsibilities smoothly and effectively under this Standard. #pdf
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