Page 3 - Additional slides
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2. ISAs 700, 701, 705 and 706 ( Continued…)






                    • Enhanced comm, Quality, Relevance, Robust interaction with users, Basis for


                        further engagement by intended users.


                    • ISA 701 - Communicating KAM in the Independent Auditor’s Report.



                    • Auditor uses judgement (guided) to determine what constitutes KAMs.


                    • Not a substitute for reporting requirements in other ISAs.


                    • Applicability (listed entities, required by law or when auditor decides).


















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