Results 31 to 40 of about 245,724 (349)

Determinants of key audit matters in Thailand

Journal of Competitiveness, 2023
Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality. In this sense, the perceived audit quality may provide competitive advantages to auditors in the market.
Dusadeedumkoeng, Orathai, Gandía, Juan Luís, Huguet, David   +2 more
openaire   +3 more sources

Convergent and Divergent Elements in the Reporting of Key Audit Matters at the Level of the Banking Sector from Central and Eastern Europe

Audit Financiar, 2021
The current economic turmoil manifested at international and national level is influencing the banking sector, situation which calls for an innovative approach to the informational value of the independent auditor’s report.
doaj   +1 more source

Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [PDF]

بررسی‌های حسابداری و حسابرسی
ObjectiveSince 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran.
Mohsen Khotanlou, Mahdi Kazemioloum, Mohammad Naderi   +2 more
doaj   +1 more source

THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY

Journal of Business Management and Accounting
This paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality.
Ahmad Rudi Yulianto, Norziana Lokman, Fazlida Mohd Razali   +2 more
doaj   +1 more source

Post-Implementation Assessment of Auditing Standard 701 Across Industries: Timing of Independent Audit Report Issuance [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The purpose of this article is to assess the impact of disclosing key audit matters on the lag in issuing audit reports. For this purpose, the audit reports of 451 companies listed on the Tehran Stock Exchange and Iran's Over-the-Counter (OTC) market ...
Monire Shahsavand, Hazhir Habibi, Mohammad sadegh Hoseini   +2 more
doaj   +1 more source

Key audit matters in audit reports of selected public interest entities [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and ...
Bartłomiej Iwanowicz
doaj   +1 more source

Key audit matters: a systematic review

International Journal of Accounting, Auditing and Performance Evaluation
Key Audit Matters (KAMs) play a substantial role in financial reporting and have garnered increasing attention in recent years. This systematic review of 119 articles and reports published between 2013 and 2023 contributes to the audit and financial reporting field by identifying research gaps and suggesting areas for future research. The findings show
Elmarzouky, Mahmoud., Hussainey, Khaled., Abdelfattah, Tarek.   +2 more
openaire   +2 more sources

Predicting Chronicity in Children and Adolescents With Newly Diagnosed Immune Thrombocytopenia at the Timepoint of Diagnosis Using Machine Learning‐Based Approaches

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Objectives To identify predictors of chronic ITP (cITP) and to develop a model based on several machine learning (ML) methods to estimate the individual risk of chronicity at the timepoint of diagnosis. Methods We analyzed a longitudinal cohort of 944 children enrolled in the Intercontinental Cooperative immune thrombocytopenia (ITP) Study ...
Severin Kasser, Alice Bizeul, Meera Chitlur, Hugo Donato, Jelena Roganovic, Julia E. Vogt, Thomas Kühne   +6 more
wiley   +1 more source

The Analysis of the Relationship between Key Audit Matters (KAM) and Firm Characteristics: The Case of Turkey

Emerging Markets Journal, 2021
The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor’s report. The
Elif Güneren Genç, Başak Erdem
doaj   +1 more source

Key Audit Matters: ¿qué hemos logrado ya?

CAPIC REVIEW, 2023
En 2015 el IAASB introdujo en el informe de auditoría los Key Audit Matters (KAM) a través de la ISA 701, con el objetivo de que este informe sea más informativo y transparente, siendo pertinente verificar en la literatura, cuáles son los resultados alcanzados tras esta implementación. El objetivo de este estudio fue mapear las producciones académicas
Otávio Araújo De Carvalho, Laura Edith Taboada Pinheiro, Flávia Silva De Lima Duque   +2 more
openaire   +1 more source