Reto Zemp

Reto Zemp

Partner, Audit DPP

The new auditor’s report

On 15 January 2015, the International Auditing and Assurance Standards Board (IAASB) released its new and revised auditor reporting standards. The new requirements are designed to give users more insight into the audit and improve transparency. The description of key audit matters is the most significant change in the auditor’s report for listed companies.
10