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Spotlight on key audit matters

Auditors say challenges remain in changing entrenched mindsets of some boards towards the disclosure and use of enhanced auditor reports.

"It would be important that KAMs (key audit matters) are relevant to the company and not generic audit or accounting matters," says Mr Barmaky.


AUDITORS are ready for the new era of enhanced auditor reporting in Singapore but there appear to be still struggles in bringing some clients on the journey.

With barely four months before the mandatory requirement takes effect, auditors say challenges remain in changing