Insight of ISA 701: Key Audit Matter disclosure in extended audit report?
This review aims to present a comprehensive review of ISA 701 and relevant research on the disclosure of Key Audit Matters (KAM) in extended audit reports. This article is organized into five main streams: (1) Identification of Key Audit Matters; (2) Communication of ISA 701 regarding KAM; (3) The I...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | en |
| Published: |
Human Resources Management Academic Research Society (HRMARS)
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/116560/1/116560.pdf http://psasir.upm.edu.my/id/eprint/116560/ https://hrmars.com/index.php/IJARBSS/article/view/20482/Insight-of-ISA-701-Key-Audit-Matter-Disclosure-in-Extended-Audit-Report |
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