Transformation of Audit Methodology with the Use of Blockchain and DLT Technologies
Учёт. Анализ. Аудит, 2022 The development of blockchain and distributed ledger technology (DLT) technologies stimulates diametrically opposite points of view about the prospects of traditional institutions in the digital economy: from their complete disappearance to a cardinal ...
R. P. Bulyga, I. V. Safonova
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The Consequences of Key Audit Matters on Users: The Case of Spain [PDF]
, 2021 The audit report has changed by adding a section to disclosure the key audit matters (KAM), among other changes. The KAM disclosure may have incremental investor’s usefulness. Thus, we study the influence of the KAM disclosure on investor usefulness using a short window and a year window market reaction, this is, a return and cumulative abnormal return
Ascenso, T., Pais, C.
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Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [PDF]
بررسیهای حسابداری و حسابرسیObjectiveSince 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran.
Mohsen Khotanlou +2 more
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PUBLIC AUDITING USING IDENTITY BASED CRYPTOSYSTEMS ON MULTI-COPY DATA INTEGRITY IN CLOUD
ICTACT Journal on Communication Technology, 2022 Cloud computing relies on a reliable and secure storage system. A cloud auditing technique is used by customers to ensure that their information is safe and secure while being stored in the cloud.
R. Hariharan +2 more
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The informational relevance of key audit matters [PDF]
Revista Contabilidade & Finanças, 2020 ABSTRACT This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors. The study fills a gap in the literature by evaluating the Brazilian market’s reaction to the disclosure of the ...
Edilson Divino Alves Júnior +1 more
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Determinants of key audit matters in Thailand
Journal of Competitiveness, 2023 Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality. In this sense, the perceived audit quality may provide competitive advantages to auditors in the market.
Dusadeedumkoeng, Orathai +2 more
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APPROACHES TO THE INTERPRETATION OF THE TERM “HISTORICAL FINANCIAL INFORMATION” AS THE CRITERION FOR THE CLASSIFICATION OF AUDIT, REVIEW, AND OTHER ASSURANCE ENGAGEMENTS [PDF]
Baltic Journal of Economic Studies, 2018 The criterion “underlying subject matter” and the associated criterion “subject matter information” is an essential element of the assurance engagements and the basis for distinguishing their different types.
Nataliia Shalimova, Iryna Androshchuk
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De invoering van IFRS 9 bij Europese banken; Een vervolgstudie [PDF]
MAB, 2018 Banken dienen volgens IAS 8 in hun jaarrekening inzicht te geven in de impact van IFRS 9. Deze standaard dient vanaf 1 januari 2018 toegepast te worden en is derhalve al van toepassing op het moment dat de jaarrekening over 2017 is gepubliceerd. Op basis
Job Huttenhuis, Ralph ter Hoeven
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Studia Prawa Publicznego, 2023 The article presents an analysis of legal regulations concerning supervisory institutions as a key element in how local government functions. The effectiveness of supervision institutions is analyzed on the basis of legal regulations concerning bodies ...
Edyta Nogieć-Karwot
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Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjectiveIn recent years, the value of auditing, the role played by auditors, and the quality of communication between auditors and the users of their reports, have been criticized.
Mohammad Hosein Ghaemi +2 more
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