Search Results - subject:"key audit matters"

The impact of the precision of accounting standards on the expanded auditor's report in the European Union

Pinto, Inês; Morais, Ana; Quick, Reiner - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-18

Persistent link: https://www.econbiz.de/10012421941

Research on disclosure status and influencing factors of key audit matters

Shao, Xin - In: Modern economy 11 (2020) 3, pp. 701-725

Persistent link: https://www.econbiz.de/10012501763

The effects of key audit matters on the auditor's report's communicative value : experimental evidence from investment professionals and non-professional investors

Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S.; … - In: Accounting in Europe 17 (2020) 2, pp. 105-128

Persistent link: https://www.econbiz.de/10012256401

Besonders wichtige Prüfungssachverhalte (KAM) in den Bestätigungsvermerken der DAX-30-Unternehmen

Aschfalk-Evertz, Agnes - In: IRZ : Zeitschrift für internationale Rechnungslegung 15 (2020) 2, pp. 95-101

Persistent link: https://www.econbiz.de/10012162849

The effects of directors' and officers' liability insurance on key auditing matters

Lin, Chaohsin; Hsu, Shuofen; Chou, Pai-Lung; Chao, Ya-Yi; … - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 5, pp. 977-1002

Persistent link: https://www.econbiz.de/10012211517

A study of key audit matters disclosure

Li, Hui - In: Modern economy 11 (2020) 2, pp. 399-406

Persistent link: https://www.econbiz.de/10012424537

Impact of the introduction of new ISA on Uzbekistan's auditing environment

Turaev, Abdurakhim; Mun, Tae-Hyoung - In: Journal of international trade & commerce 16 (2020) 4, pp. 61-73

Persistent link: https://www.econbiz.de/10012592564

Key audit matters and their implications for the audit environment

Botes, Vida; Low, Mary; Sutton, Aleena - In: International journal of economics and accounting : IJEA 9 (2020) 4, pp. 374-396

Persistent link: https://www.econbiz.de/10012508268

Understanding audit reporting changes : introduction of Key Audit Matters

Cordoş, George-Silviu; Fülöp, Melinda-Timea - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 128-152

’s proposal to include a new section, Key Audit Matters (KAMs), in the audit report in order to include more information regarding …

Persistent link: https://www.econbiz.de/10011311147

IMPLICATIONS OF THE CURRENT EXPOSURE DRAFT ON AUDIT REPORTING

CORDOȘ, George Silviu - In: Management Intercultural (2015) 33, pp. 61-70

The regulatorychangescome asa response toperceiveddeficienciesin the postfinancial crisis, and their goal isto improveusers' perception oftheusefulness and quality ofthe audit report.The article approaches thesubject of theseproposals to revise thestandardsand their implicationsfor the audit...

Persistent link: https://www.econbiz.de/10011268690