Mazars Fact sheet

New Auditor’s Audit Report under ISA

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Mazars carried out a study on the Key Audit Matters embedded in the auditor's report (2014 and 2014/2015 reports) for FTSE 100 companies in the UK.
This document is a complement to the Mazars Fact Sheet on the New Auditor’s Report.

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Overview of the new auditor’s audit report under the ISA

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The auditor’s report is the final output of the audit process. Many users of the financial statements and stakeholders have called to have a more informative and relevant auditor’s report. There has been increasing criticism over standardised wording and a request for audit reports to be more transparent and tailored to individual clients.

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