Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjectiveIn recent years, the value of auditing, the role played by auditors, and the quality of communication between auditors and the users of their reports, have been criticized.
Mohammad Hosein Ghaemi +2 more
doaj +1 more source
Does considering key audit matters affect auditor judgment performance? [PDF]
, 2017 This paper investigates the potential impact of considering key audit matters (KAM) in line with the new IAASB International Standard on Auditing ISA 701 on auditor judgment performance related to goodwill impairment testing. Our study uses a 2x2 between-
Ratzinger-Sakel, Nicole, Theis, Jochen
core +1 more source
The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements [PDF]
MAB, 2016 For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor.
Arjan Brouwer +2 more
doaj +3 more sources
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report
International Journal of Financial Studies, 2022 We investigate the determinants of key audit matters (KAMs) in the auditor’s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure.
Hidaya Al Lawati, Khaled Hussainey
doaj +1 more source
THE EFFECTS OF DISCLOSING KEY AUDIT MATTERS IN THE AUDITOR’S REPORT [PDF]
Zbornik Radova Ekonomskog Fakulteta u Istočnom SarajevuThe aim of this paper is to determine whether the disclosure of key audit matters in the auditor’s report increased the communication and informational value of the auditor’s report, the quality of financial statements and the quality of the audit ...
Amira Pobrić
doaj +1 more source
KEY AUDIT MATTERS AT THE FINANCIAL SERVICES COMPANIES: ARE THERE DIFFERENCES? [PDF]
Annals of the University of Oradea: Economic Science, 2020 The inclusion of Key audit matters section in the new independent auditor’s report aimed to improve the auditor's communication and increase the relevance of the audit of financial statements.
HAȚEGAN Camelia-Daniela
doaj
Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100
Istanbul Business Research, 2022 The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes.
Neriman Yalçın
doaj +1 more source
Key Audit Matters and their Impact on the Financial Statements of Listed Entities [PDF]
Audit FinanciarThis research examines how the implementation of International Auditing Standard 701 - Communicating Key Audit Matters in the Independent Auditor’s Report (ISA 701), introduced by the International Auditing and Assurance Standards Board (IAASB) in 2015 ...
Daniel BOTEZ +3 more
doaj +1 more source
Factors Influencing Key Audit Matters Reporting in Thailand
Asian Journal of Accounting Perspectives, 2020 Research aim: This study investigated the level of Key Audit Matters (KAM) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) from 2016 to 2018, and examined the factors influencing KAM reporting.
Muttanachai Suttipun
doaj +5 more sources
Analysis of the relationship between company characteristics and key audit matters disclosed
Revista Contabilidade & Finanças, 2019 The general objective of this study is to analyze whether the particularities of audited companies influence the volume of key audit matters (KAMs). Its specific objectives are to identify the number of KAMs disclosed by Brazilian companies and analyze ...
Catarina Ferreira, Ana Isabel Morais
doaj +2 more sources