Key Audit Matters—A Practice Manual

This Edition 2022 of Key Audit Matters – A Practice Manual by Mohan R. Lavi, powered by Taxsutra and published by Commercial Law Publishers (India) Pvt. Ltd., serves as a comprehensive and practical reference on the concept, reporting, and analysis of Key Audit Matters (KAMs) in line with the requirements of SA 701.

The book provides a detailed compilation of real-world KAM reporting practices by leading companies in India and abroad, making it an essential tool for auditors, finance professionals, and corporate governance specialists.

Key highlights include:
• Summary and analysis of KAMs of 62 top Indian companies
• Compilation of KAMs from major international companies for global perspective
• ACCA research report on KAMs with key findings
• Company-wise KAMs summary for quick reference
• Coverage of top KAMs reported by auditors with thematic categorization
• Full text of Standard on Auditing (SA) 701 for ready reference

This manual is particularly useful for:
• Audit professionals seeking to enhance their KAM reporting practices
• Corporate finance teams ensuring compliance with disclosure norms
• Researchers and academicians studying trends in audit reporting
• Regulators and governance experts monitoring audit transparency standards

By offering practical insights, structured summaries, and authoritative references, this edition bridges the gap between theoretical auditing standards and real-world application, making it an indispensable guide for mastering the practice of KAM reporting.