監査基準委員会報告書 701号
「独立監査人の監査報告書における監査上の主要な検討事項の報告」 の公表（日本公認会計士協会）
日本公認会計士協会は2019年2月27日付けで「監査基準委員会報告書 701独立監査人の監査報告書における監査上の主要な検討事項の報告」を公表しました。 監査報告書において監査上の主要な検討事項（KAM）を記載する際の指針と報告様式が示されています。
2021年３月31日以後終了する事業年度に係る監査から適用（ただし早期適用あり）となります。 https://jicpa.or.jp/specialized_field/files/2-24-701-2-20190227_1.pd
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