Mazars Fact sheet

New Auditor’s Audit Report under ISA

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.

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

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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