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This study focuses on the companies of the Águas de Portugal Group, which operate in the water and sanitation sector, and aims to perform a content analysis of the auditor's reports and, specifically, of the key audit matters (KAM) disclosed from 2017 to 2021.
Natália Lemos +4 more
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Natália Lemos +4 more
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Investments in Subsidiaries As a Key Audit Matter
Auditor, 2022Th e article discusses the trend towards an increase in the audit reports of public joint-stock companies of key audit issues related to fi nancial investments in subsidiaries. Th e trends in the formation of key audit questions from one reporting period to another and the disclosure of the composition of audit procedures used by auditors to refl ect ...
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Key Audit Matters Insights 2022
2023A 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 2022 (i.e., those with reporting periods ending from 31 December 2021 to 30 September 2022).
Wallis, Mark +3 more
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Key Audit Matters Insights 2021
2022A 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 2021 (i.e., those with reporting periods ending from 31 December 2020 to 30 September 2021).
Wallis, Mark +3 more
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The Effect of Audit Committee Expertise on the Key Audit Matters
Korean Accounting Information Association, 2022Sung-Won Park, Chang-Yeol In
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Key Audit Matters in Independent Audit Reports in Azerbaijan
SCIENTIFIC RESEARCHThis study examines the application, legal framework, and practical significance of Key Audit Matters (KAM) in independent audit reports in Azerbaijan. KAMs refer to areas in the financial statements where, according to the auditor's professional judgment, the risk of material misstatement is high and requires special attention during the audit process.
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The consequences of key audit matters on users: a literature review
2020 15th Iberian Conference on Information Systems and Technologies (CISTI), 2020There is an information gap between what users expect on an audit and what an audit is, and the new audit report is made to reduce this information gap, by changing its structure and content. Among other changes, the new audit report includes a new section for the disclosure of key audit matters (KAM) which is mandatory in Union European (UE) on June ...
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Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
Accounting in Europe, 2022Abu Mollik +2 more
exaly
Audit Committee Effectiveness and Key Audit Matters
Asian Journal of Accounting and Governance, 2020openaire +1 more source
When Do Investors Value Key Audit Matters?
European Accounting Review, 2021Soon-Yeow Phang +2 more
exaly