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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.
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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 ...
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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
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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, Aleena Sutton, Mary Low
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Key Audit Matters

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, Sara Serra, Lurdes R. Silva, Patrícia Quesado, Kátia Lemos   +4 more
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Understanding Audit Reporting Changes: Introduction of Key Audit Matters [PDF]

Journal of Accounting and Management Information Systems, 2015
The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB's proposal to include a new section, Key Audit Matters (KAMs), in the audit report in order to include more ...
George-Silviu Cordos, Melinda-Timea Fulop   +1 more
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Earnings management, key audit matters and audit report readability

Pacific Accounting Review
Purpose According to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship between corporate earnings management and the readability of Chinese-text audit reports and the impact of key audit matter (KAM) disclosure requirements on this ...
Tsung-Kang Chen, Yu-Shun Hung, Yijie Tseng, Kan-Yi Hsiao   +3 more
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PENGARUH KARAKTERISTIK FIRMA AUDIT TERHADAP KETERBACAAN KEY AUDIT MATTERS (KAM)

2023
Penelitian ini menganalisis pengaruh karakteristik firma audit terhadap keterbacaan Key Audit Matters (KAM). KAM, yang diinisiasi oleh International Auditing and Assurance Standard Board (IAASB), bertujuan meningkatkan transparansi laporan keuangan yang diaudit.
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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.
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Does Audit Firm Change Affect Key Audit Matters (KAM)?

SSRN Electronic Journal, 2022
Charalampos Brilakis, Efthimios Demirakos   +1 more
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