Results 241 to 250 of about 9,085 (251)

The Effect of Key Audit Matter’s Characteristics on Audit Effort

The Institute of Management and Economy Research
Han-Sol Lee, Hoyoung Lee, Sung-Soo Seo
openaire   +1 more source

Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

Managerial Auditing Journal, 2020
Naruanard Sarapaivanich
exaly  

Key Audit Matters Insights 2025

A new joint report released by CA ANZ, the University of Melbourne and the University of Queensland outlines the frequency and nature of the reporting of key audit matters (KAMs) in auditors’ reports of all ASX listed entities that issued financial statements in 2024 (i.e., those with reporting periods ending from 31 December 2023 to 30 September 2024).
Wallis, Mark, Pinnuck, Matt, Ghandar, Amir, Pateman, Zowie   +3 more
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

Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

British Accounting Review, 2019
Laura Sierra-García, Nicolas Gambetta, Maria Antonia Garcia-Benau   +2 more
exaly  

Research on Disclosure Status and Influencing Factors of Key Audit Matters

Modern Economy, 2020
exaly  

Similarity of Key Audit Matters by Industry

Korean Business Education Review
Yongsuk Yun, Hyun Ah Kim
openaire   +1 more source

Audit committee-auditor interlocking and disclosure of key audit matters

Applied Economics Letters
Xuran Lu, Yong Shi
exaly  

Measuring Semantic Similarity in Japanese Key Audit Matters

2024 16th IIAI International Congress on Advanced Applied Informatics (IIAI-AAI)
Nobushige Doi, Yusuke Nobuta, Takeshi Mizuno   +2 more
openaire   +1 more source

Key audit matters and audit rotation effects on audit report delays

International Journal of Banking, Accounting and Finance
openaire   +1 more source