If we truly want audit to make a difference, not only do we have to ask these challenging questions, but
offer bold answers – daring to think differently? So we have put it to the test by issuing a small number of
audit reports that extend the new audit report, beyond the minimum required, by also setting out what we
found. With the agreement of our clients, Rolls-Royce Holdings plc and New World Resources …the audit
reports to their shareholders do just that. So whilst our KPMG reports normally set out under each audit
issue, “the risk” and “our response”, on these occasions we have added “our findings”.