Results 11 to 20 of about 9,085 (251)
Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian
, 2019 The purpose of the present research is to investigate the outlook of auditors on key auditing matters according to ISA 701. Responses to questionnaires distributed among members of the CPA, indicate that evaluations made by auditors of the basic assumptions that form the basis for recognition and disclosure of financial statement items in the auditor ...
Jafari Nasab Kermani, Neda +4 more
openaire +3 more sources
Audit partners’ gender and time variances of key audit matters
, 2023 Purpose: This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit report.
Mollik, Abu Taher, Bepari, Md Khokan
core +1 more source
PENGARUH PENGKOMUNIKASIAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT DAN AUDIT FEE [PDF]
, 2023 Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengkomunikasian key audit matters terhadap kualitas audit dan pengaruh pengkomunikasian key audit matters terhadap audit fee.
Angela, Veronika
core
, 2023 Purpose: In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh.
Nahar, Shamsun +7 more
core +1 more source
Analisis Persiapan Indonesia dalam Menerapkan Key Audit Matters
, 2022 This study aims to determine the analysis of Indonesia's preparation in implementing the key audit matters. This research is focused on the enactment of a new accounting standard, namely accounting standard 701 in Indonesia.
Yanto, Wedi +2 more
core +1 more source
Key audit matters and audit report lag: a preliminary evidence from Indonesia [PDF]
The purpose of this study is to explore the potential influence of key audit matter on audit report lag. The authors analyzed data from key audit matter reporting in Indonesia for Indonesian public companies to test the relationship between the number of
Mohd Razali, Fazlida +2 more
core +1 more source
WHAT FACTORS AFFECT THE DISCLOSURE OF KEY AUDIT MATTERS? EVIDENCE FROM MANUFACTURING FIRMS
, 2021 This paper aims to investigate the factors affecting key audit matters disclosed by manufacturing firms listed on Borsa Istanbul for the accounting period of 2019. Data are collected from the audited financial statements of 164 manufacturing firms listed
Özcan, Ahmet
core +1 more source
Hoe komen Key Audit Matters tot stand?
, 2020 Er wordt getracht te onderzoeken hoe auditoren omgaan met het opstellen van Key Audit ...
Keulers, Anne
core +1 more source
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon +11 more
wiley +1 more source