Significant Findings or Issues

In auditing, significant findings or issues refer to substantive matters that are crucial to the procedures performed, evidence obtained, or conclusions reached during an audit. These include significant matters, results of auditing procedures that necessitate substantial modification of planned auditing procedures, audit adjustments, disagreements among engagement team members, difficulties in applying auditing procedures, significant changes in the assessed level of audit risk, and matters that could result in a modification of the auditors' report.