This audit standard’s draft exposure was issued as of December 19, 2019, which regulates the auditor's responsibility to communicate key audit matters in the auditor's report. The purpose of communicating the main audit is to improve the communicative value of the auditor's report by providing better transparency over the audits that have been carried out. Communication of key audit matters in the auditor's report may also give the intended user a basis to better connect with management and those responsible for governance about certain matters relating to the entity, the financial statements audited or audited