Key Audit Matters

Key Audit Matters

Auditor’s report snapshot 8th September

Darby Healey

Partner - Audit

KPMG in New Zealand


June 2017 was the third significant period end where NZX listed entities had to issue new style audit reports including Key Audit Matters (KAMs).

This snapshot provides insights into those KAMs and emerging trends in the new style reporting.  Attached are the themes from the 49 audit reports for listed entities which were available at the time of the publication.

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