作者简介
Oliver Zhu
-楷博财经名师，科目学术带头人
-2016秋季学年，Oliver老师在六个课程的授课中，获得学生的五个excellent feedback
2015年1月， IAASB 发布了ISA 701 号准则：审计报告中对关键审计事项的交流。 2016年9月，该准则纳入考试范围，不管是针对审计知识的理解学习，还是应试，KAM都成了一块hardest 的知识点。基于此点考虑，本文就 KAM做一比较全面的解读。
一、Definition of KAM
The term ‘key audit matters’ is defined in ISA 701 as:
Those matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of the current period. Key audit matters are selected from matters communicated with those charged with governance.’
根据ISA 701，KAM可被理解为：当期审计过程中，依审计师判断，有重大意义的事项；审计师已经和被审计单位治理层交流过这些事项；在审计报告中，这些事项以KAM 的形式被披露列式，以表明这些事项得到significant auditor attention．
二、KAM 的应用
■ This standard is required to be applied to the audit of all listed entities.
■Auditors of non-listed entities may doso voluntarily or at the request of those charged with governance.
按准则要求，对KAM的披露适用于所有上市公司的审计；对于非上市公司， KAM 披露与否，取决于审计师的自主选择或被审计单位治理层的要求。
三、KAM 的具体内容
Matters which should be treated as KAM：
1）areas which were considered to be susceptible to higher risks of material misstatement or which were deemed to be ‘significant risks’
财报中有重大错报风险的领域
2）areas of the financial statements that involved significant management judgment
财报中涉及管理层重大判断的领域
3）significant events or transactions that have taken place during the period
期间发生的重大交易事项
经常被理解为KAM 的内容：
比如IMPAIRMENT TESTINGON GOODWILL
IFRS 3, Business Combinations requires goodwill to be tested for impairment at each reporting date and the annual impairment test may be regarded as a KAM where the carrying amount of goodwill is material.Impairment tests are inherently complex and judgmental and therefore management’s assessment process may also be a KAM.
当商誉金额重大时，其减值会在KAM中披露。
四、KAM 对audit report 的影响
1) standard unmodified report
标准的unmodified审计报告主要组成：
无保留意见段Opinion paragraph +理由段Basis for opinionparagraph + KAM +其他
而在ISA 701发布前，标准的unmodified审计报告主要组成为：
无保留意见段Opinion paragraph，没有理由段Basis for opinion paragraph，也没有KAM段
2) qualified /adverse opinion
When the auditor expresses a qualified or adverse opinion, the requirement to communicate other KAM is still relevant and hence will still apply.
当审计师要发表qualified oradverse opinion，并不会影响对KAM的披露。
此时审计报告的格式为：
qualified or adverse opinion paragraph + 理由段Basis for modified opinion paragraph +KAM
而在ISA 701发布前，该类审计报告主要组成为：
理由段basis for modifiedopinion paragraph+ modified opinion paragraph
3) disclaimer of opinion
A disclaimer of opinion is issued when the auditor is unable to form an opinion on the financial statements. ISA 705 states that when the auditor expresses a disclaimer of opinion then the auditor’s report should notinclude a KAM section.
当审计师发表无法表示意见意见段时，审计师本身无法获得充分适当证据以发表意见，所以也就无法发表 KAM事项。此时审计报告无 KAM 段。
此时审计报告的格式为：
disclaimer of opinion paragraph + 理由段Basis for disclaimer of opinion
而在ISA 701发布前，该类审计报告主要组成为：
理由段Basis fordisclaimer of opinion+ disclaimer of opinion paragraph
4) going concern issue
If the auditor concluded that the going concern basis of accounting is appropriate, but a material uncertainty existsand this material uncertainty had been adequately disclosed in the financial statements, the auditor will continue to express an unmodified opinion, but the auditor must include a separate section under the heading ‘Material UncertaintyRelated to Going Concern’.
新准则下，如果被审计单位能going concern, 但存在material uncertainty，而且material uncertainty已被充分披露，那么审计意见会是unmodified opinion，并在 ‘Material Uncertainty Related to GoingConcern’ paragraph这一段中说明此事项。
Under the old version, the auditor would include an Emphasis of Matterparagraph immediately after the Opinion paragraph
而在旧准则下，这一事项会在Emphasis of Matterparagraph 披露。
如上就是对KAM的一些基本解读，希望有益于大家F8或P7的学习和应试。
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