The new and revised auditor reporting standards have marked a move to reports that are more informative and insightful, in particular by introducing the requirements for auditors of listed entities to communicate key audit matters (KAM) in their audit reports.
In this survey, we will take a look at the first year experience of implementing the new reporting standards in Hong Kong and the feedback from investors, and explore ways to maintain the momentum for continuous enhancement of audit reports.
Partner, PwC Hong Kong
Tel: + 2289 1366
Director, PwC Hong Kong
Tel: + (21) 2323 3395