There are now two 'Key Issues' pages; one in 'E' planning section on the 'Audit Plan' page and one in the 'Z' section as a sub-page of the 'Audit Report' page.

Any Key issues created during the planning phase automatically accumulate on the 'Audit Plan' page to prompt you when planning nature, timing and extent of testing.

Any Key Issues you create post-planning (in the F-Z sections) are accumulated on the final 'Key Issues' page, so that the reviewer or partner signing off can see at one glance the main points of the audit work. 

Remember too that using the 'Select target workpaper' drop-down allows you to also send this Key Issue to the top of any other page in the workbook as a prompt.

On the 'Key Issues' page these items are then listed with a comments box for further work or to indicate what the treatment has been: