KAMs (Key Audit Matters) are not specific to Listed Entities

The documentation of KAMs applies in those circumstances when the auditor otherwise voluntarily decides, or at the request of management or those charged with governance, to communicate Key Audit Matters (KAMs) in the auditor’s report, which might be for entities other than a listed entity. For more in depth information on KAMs, refer to the CA ANZ website or to ASA701.