CA Harsh was auditing the quarterly financial results prepared in accordance with Regulation 33 of
the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial results
are prepared using recognition and measurement norms of Ind AS 34 and include disclosures as
prescribed by SEBI. These financial results would be hosted on the website of the entity and the
stock exchange. Should CA Harsh include Key Audit Matters in the audit report on such financial
results?
a) No, SA 701 applies to audit of complete set of general-purpose financial statements of a listed
entity.
b) Yes, SA 701 applies to audits of any entity.
c) No, SA 701 applies to review of the complete set of general-purpose financial statements of
any entity.
d) Yes, SA 701 applies to any audit of listed entity.
CA Harsh was auditing the quarterly financial results prepared in accordance with Regulation 33 of t
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