ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015 Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet. Canonical page: https://zoelaw.ai/legislation/asa-701-communicating-key-audit-matters-in-the-independent-auditor-s-report-december-2015