Table of contents
The contacts at KPMG in connection with this report are: CYNTHIA SWIFT JEFF DENT | EXECUTIVE SUMMARY 1 |
AUDIT RISKS AND RESULTS 3 | |
CRITICAL ACCOUNTING ESTIMATES 6 | |
AUDIT RESPONSE TO COVID-19 PANDEMIC 10 | |
TECHNOLOGY IN THE AUDIT 11 | |
FINANCIAL STATEMENT PRESENTATION AND DISCLOSURE 13 | |
UNCORRECTED DIFFERENCES AND CORRECTED ADJUSTMENTS 14 | |
CONTROL DEFICIENCIES AND OTHER OBSERVATIONS 15 | |
CURRENT DEVELOPMENTS AND AUDIT TRENDS 16 | |
APPENDICES 17 | |
APPENDIX 1: OTHER REQUIRED COMMUNICATIONS 18 | |
APPENDIX 2: AUDIT QUALITY AND RISK MANAGEMENT 19 | |
APPENDIX 3: KEY AUDIT MATTERS — IDENTIFICATION 20 | |
APPENDIX 4: KEY AUDIT MATTERS — COMMUNICATING 21 | |
APPENDIX 5: KEY AUDIT MATTERS — KPMG’S IMPLEMENTATION PLAN 22 | |
APPENDIX 6: THOUGHT LEADERSHIP 23 |