Results 1 to 10 of about 160,511 (165)
ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap [PDF]
Journal of Risk and Financial Management, 2019 Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence. Design/methodology/approach: The tested sample consisted of
Tomasz Iwanowicz, Bartłomiej Iwanowicz
openaire +3 more sources
Journal of Economic and Financial Sciences, 2017 The New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered.
Milton Segal
doaj +3 more sources
Factors Influencing KAM Reporting: A Structured Literature Review [PDF]
Audit Financiar, 2021 The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
doaj +1 more source
Do key audit matters signal corporate bankruptcy? [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of auditing standards, and examine whether the disclosure of the KAMs by independent ...
Mahmoud Elmarzouky +2 more
doaj +1 more source
An Inquiry of Empirical Quantitative Studies about what Influences the Key Audit Matters' Number [PDF]
Audit Financiar, 2022 In recent years, the auditor reporting model suffered several relevant modifications, one being related to the communication of Key Audit Matters (KAMs).
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
doaj +1 more source
The Impact of an Expanded Auditor’s Report on the Stakeholders [PDF]
Audit Financiar, 2022 Considering the stakeholders’ increasing demand for more information, the International Auditing and Assurance Standard Board, in its quest to bridge the expectation gap, introduced a new expanded audit report format.
Sagar ADHAU +3 more
doaj +1 more source
Kilit denetim konularının Uluslararası Denetim Standardı (UDS) 701 kapsamında incelenmesi
Sakarya Üniversitesi İşletme Enstitüsü Dergisi, 2021 Bugünün değişen iş ortamı, mali işlemlerin karmaşıklığı ve beraberinde yaşanan muhasebe/denetim hileleri, kaliteli ve güvenilir mali raporlamanın önemini artırmıştır.
Duygu Celayir, Hasan Türedi
doaj +1 more source
AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS
KAÜ-İİBF Dergisi, 2021 The key audit matters (KAM) have been included in the independent audit process recently and are recognized as an application to make the independent audit process more effective. Above all, the global financial crises experienced, and the complex nature
Alper Tazegül
doaj +1 more source
Matters may matter: The disclosure of key audit matters in the Middle East
Cogent Economics & Finance, 2022 The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs’ disclosure in the audit reports of the Middle East (ME) region.
Osama A. Mah’d, Ghassan H. Mardini
doaj +1 more source
Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter
International Journal of Financial Studies, 2023 The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (
Romlah Jaffar +3 more
doaj +1 more source