A "key issue" may be created from the drop-down dialogue at the end of each work item:
- The key issue is used for identifying issues that are especially relevant to the audit – significant risks (or especially "key audit matters" for larger entities warranting special mention in audit reports.
- A key issue is automatically flagged as a risk requiring analysis.
- A key issue may also be sent to the top of any other page in the client workbook using select target work paper at the bottom of the key issue dialogue box.
- Any key issue created will appear on the audit summary information page along with higher risks – along with a text box that must be completed indicating how the key issue was dealt with: