Results 211 to 220 of about 9,085 (251)

Key audit matters and their implications for the audit environment

International Journal of Economics and Accounting, 2020
This paper sets out to investigate how the new auditing standard ISA 701: key audit matters addresses issues historically presented by audit reports. The extensive literature around audit reporting highlights that past reforms resulted in a lack of success and the continued existence of the audit expectation gap.
Vida Botes, Mary Low
exaly   +2 more sources

Key audit matters: insight from audit experts

Meditari Accountancy Research, 2019
Purpose Key audit matters (KAM) and their impact on the auditor is a relatively understudied area. The purpose of this study is to analyse whether auditors perceive that the recent requirement for auditors of listed companies to report KAMs has enhanced the transparency of audit reports or not, what additional risks they now face, how the risk is ...
Milton Segal
exaly   +2 more sources

Repetitive key audit matters and audit effort

Pacific Accounting Review
Purpose This study aims to examine the determinants of disclosing repetitive year-to-year key audit matters (KAMs) content by auditors for a client and whether repetitive KAMs content is indicative of lower audit effort. Design/methodology/approach The authors use a sample of publicly listed firms from New Zealand between 2016 and 2020. Multivariate
Wenhui Lin, Lina (Zixuan) Li, Leye (Leonard) Li, David Hay   +3 more
openaire   +2 more sources

Audit partner attributes and key audit matters readability

Journal of Applied Accounting Research, 2023
PurposeThe authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.Design/methodology/approachThe authors conduct the study in the ...
Gordon Mwintome, Joseph Akadeagre Agana, Stephen Zamore   +2 more
openaire   +1 more source

The auditing profession and the key audit matter reporting requirement

Qualitative Research in Accounting & Management, 2021
Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports.
Dessalegn Getie Mihret, Monika Kansal, Mohammad Badrul Muttakin, Tarek Rana   +3 more
openaire   +1 more source

Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?

Managerial Auditing Journal, 2021
Purpose: This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such
Kamareldawla, Noha Mahmoud, Hegazy, Mohamed Abdel Aziz   +1 more
exaly   +2 more sources

Key audit matters

2022
Der Abschlussprüfer soll durch die Erteilung des Bestätigungsvermerks (BV) die Entscheidungsfindung der Abschlussadressaten unterstützen. Der BV ist ein zentrales Kommunikationsinstrument zwischen dem Abschlussprüfer und den externen Adressaten der Unternehmensberichterstattung, welche das Ergebnis der Abschlussprüfung darstellt.
openaire   +1 more source

Key audit matters

WiSt - Wirtschaftswissenschaftliches Studium, 2018
Als Reaktion auf die Finanzkrise 2008/09 wurden zahlreiche internationale Regulierungen bei der Prüfung von Unternehmen des öffentlichen Interesses verabschiedet. Eine wesentliche Neuerung betrifft die Angabe bedeutsamer Sachverhalte der Abschlussprüfung (key audit matters) im Bestätigungsvermerk, um die Erwartungslücke zu senken.
openaire   +1 more source

Inventory Accounting As a Key Audit Matter

Auditor, 2021
The article discusses certain aspects of accounting for inventories, which form the item «Inventories» of the balance sheet, which is part of the accounting (financial) statements of public joint-stock companies, which auditors qualify as a key audit issue during the audit.
openaire   +1 more source

It's a matter of style: The role of audit firms and audit partners in key audit matter reporting

Contemporary Accounting Research, 2023
AbstractWe examine the relative importance of audit firm versus partner decision styles in key audit matter (KAM) reporting. Standard setters intended KAMs to increase the usefulness of the audit report by requiring the partner‐led engagement team to disclose engagement‐specific information about the most significant judgments they made during the ...
Linette M. Rousseau, Karla M. Zehms
openaire   +1 more source