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Key Audit Matters - A stock take of the first year in New Zealand

 

Key Audit Matters - A stock take of the first year in New Zealand

This report provides a stock take of the New Zealand experience in the first year of adopting the revised auditor’s report, specifically focussing on the reporting of key audit matters (KAMs).

We analysed the new style auditors’ reports issued in New Zealand. We also conducted interviews and online surveys with investors, analysts, auditors, directors and management. We hope this publication provides further insights and learnings to help improve New Zealand auditor reporting.