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
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The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry [PDF]
Asian Journal of Accounting ResearchPurpose – The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in ...
Esraa Esam Alharasis
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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
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The first time adoption practice of ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, in Russia [PDF]
International Accounting, 2018 E A Pastukhova
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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
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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
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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
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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
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Insight of ISA 701: Key Audit Matter Disclosure in Extended Audit Report?
International Journal of Academic Research in Business and Social SciencesSajead Mowafaq Alshdaifat +2 more
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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
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