Results 261 to 270 of about 6,408,925 (282)

The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap

International Journal of Auditing, 2021
Paul Coram
exaly  

Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

Journal of Applied Accounting Research, 2021
Muttanachai Suttipun
exaly  

A Study on the Effect of Key Audit Matters

Accounting Information Review, 2020
Chang-yeol In, Seok-jin Chang, Yong-seok Lee   +2 more
openaire   +1 more source

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

Managerial Auditing Journal, 2021
exaly  

Key audit matters and big4 auditors in Oman: a quantile approach analysis

Journal of Financial Reporting and Accounting, 2023
Saeed Rabea Baatwah
exaly  

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

Key Audit Matters Insights 2023

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 2023 (i.e., those with reporting periods ending from 31 December 2022 to 30 September 2023).
Wallis, Mark, Pinnuck, Matt, Ghandar, Amir, Pateman, Zowie   +3 more
openaire   +1 more source

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

Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence

Corporate Social Responsibility and Environmental Management, 2018
Patrick Velte
exaly  

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