The most notable enhancement is the new requirement for auditors of listed entities’ financial statements to communicate «Key Audit Matters»—those matters that the auditor views as most significant, with an explanation of how they were addressed in the audit. The IAASB has also taken steps to increase the auditor’s focus on going concern matters, including disclosures in the financial statements, and add more transparency in the auditor’s report about the auditor’s work.

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