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Materiality: communicating audit matters for 2020 year-ends


Which audits are affected?
ISA (UK) 701 (Revised November 2019) (Updated January 2020) applies to audits of listed entities, non-listed public interest entities, entities that are required, and those that choose voluntarily to report on how they have applied the UK Corporate Governance Code, where the auditor is required by law or regulation to communicate key audit matters in the auditor’s report, as well as where the auditor voluntarily chooses to do so.
Audit report implications
Previously, auditors were required to provide an explanation of how they had applied the concept of materiality in planning and performing an audit and they had to specify the overall materiality threshold used (ie materiality for the financial statements as a whole). These disclosures may have included the threshold for performance materiality though this was not a requirement.  ....

United Kingdom , Revised November , Updated January , United Kingdom Corporate Governance Code , Assurance Faculty , ஒன்றுபட்டது கிஂக்டம் , புதுப்பிக்கப்பட்டது ஜனவரி , ஒன்றுபட்டது கிஂக்டம் பெருநிறுவன ஆளுகை குறியீடு , உறுதி ஆசிரிய ,

U.S. Food and Drug Administration Approves Opdivo® (nivolumab) as Adjuvant Treatment of Completely Resected Esophageal or Gastroesophageal Junction Cancer in Patients who have Received Neoadjuvant Chemoradiotherapy | Antibodies


In CheckMate -577, Opdivo
1
Approval expands the role of Opdivo
in earlier stages of disease, with two indications in the adjuvant setting across three types of cancer
1
PRINCETON, NJ, USA I May 20, 2021 I Bristol Myers Squibb (NYSE: BMY) today announced that the U.S. Food and Drug Administration (FDA) has approved
Opdivo
® (nivolumab, injection for intravenous use) for the adjuvant treatment of completely resected esophageal or gastroesophageal junction (GEJ) cancer with residual pathologic disease in patients who have received neoadjuvant chemoradiotherapy (CRT).
1 The approval is based on results from the Phase 3 CheckMate -577 trial that evaluated
Opdivo (n=532) compared to placebo (n=262) in esophageal or GEJ cancer patients with residual pathologic disease following neoadjuvant CRT and complete resection. ....

Baylor University , United States , South Korea , Ronanj Kelly , Adam Lenkowsky , I Bristol Myers Squibb , Neoadjuvant Downstaging , Neoadjuvant Chemoradiotherapy , Gastroenterol Hepatol , Bristol Myers Squibb , Ww Caruth Jr , Association With Baseline Variables , Bristol Myers Squibb Company , Time Oncology Review Pilot Program , Virtual Congress , Drug Administration Approves Opdivo , American Cancer Society , National Comprehensive Cancer Network , University Of Texas Md Anderson Cancer Center , Drug Administration , Us Food Drug Administration , Ono Pharmaceutical Co , European Society For Medical Oncology , Immunology At Baylor University Medical Center , Adjuvant Treatment , Completely Resected Esophageal ,