Results 101 to 110 of about 792 (128)

ISA 701 links to corporate governance practices of South African state-owned enterprises

Southern African Journal of Accountability and Auditing Research
Lindani Myeza, Zakiyyah Varachia
exaly   +2 more sources

Reflection of the adoption of International Standard on Auditing (ISA 701) in enhancing the quality of financial reports: An analytical study of banks listed on the Iraq Stock Exchange

Asian Journal of Management and Commerce
exaly   +2 more sources

Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

2020
Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the ...
openaire   +1 more source

Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

2018
In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information.
Christofferson, Ebba, Grönberg, Karin
openaire   +1 more source

ISA 701 (BDS 701) KİLİT DENETİM KONULARI: BIST 30, BIST 50 VE BIST 100 ENDEKSLERİNDE YER ALAN FİNANS KURUMLARINA YÖNELİK ANALİZ

2020
İşletmeyle doğrudan ya da dolaylı yoldan ilgilenen, bilgi sahibi olmak isteyenler için hazırlanan bağımsız denetim raporları, işletmenin sunmuş olduğu finansal bilgilerde önemli derecede bir yanlışlık bulunup bulunmadığı konusunda görüş sunarak karar vericiler için güvence hizmeti sunmaktadır.
ARZOVA, Sabrı Burak, ŞAHİN, Bertaç Şakir   +1 more
openaire   +2 more sources

Monipuolistaako tilintarkastajarotaatio ISA 701:n mukaista KAM-raportointia? : havaintoja suomalaisista pörssiyrityksistä 2016-2022

2023
IAASB (International Auditing and Assurance Standards Board) julkaisi vuonna 2015 ISA 701 -standardin, jonka mukaan kaikkien julkisen kaupankäynnin kohteena olevien yritysten 15.12.2016 ja sen jälkeen päättyviä tilikausia koskevilla tilintarkastuskertomuksilla tuli erillisenä raporttisegmenttinä raportoida tilintarkastuksen kannalta keskeisistä ...
openaire   +1 more source

ISA 701’s påvirkning på den eksisterende forventningskløft mellem regnskabsbruger og revisor

2016
Ever since audit of financial statements started back in the 1900s, there has been a gap between the users of the financial statements expectations to auditors and what the auditors actually do. The expectation gap has become even bigger after the financial crisis took its toll on the economy and forced a large number of companies into bankruptcy.
Andersen, Trine Bæk, Houmann, Anders
openaire   +1 more source

ISA 701 – Key Audit Matters

2017
This thesis seek to examine ISA 701 including Key Audit Matter and the key focus is to examining which information and value the elected international standard of accounting is expecting to add to the chosen users of the annual report. To examining the key focus of the report will there first be explained what ISA 701 includes and hereby which changes ...
openaire   +1 more source

Applying a new audit regulation: Reporting Key Audit Matters in Jordan

International Journal of Auditing, 2020
Modar Abdullatif, Ayat S Al-Rahahleh
exaly