What is Key audit matters?

Matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements of the current period; they are selected from the matters communicated to those charged with governance. In a separate section of the auditor's report, the auditor describes for each matter why it was considered significant and how it was addressed in the audit; this section does not modify the auditor's opinion.

Source: IAASB: 701-son XAS, asosiy audit masalalarini auditorlik xulosasida bayon qilish