VGU RESEARCH REPOSITORY
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https://epub.vgu.edu.vn/handle/dlibvgu/687| Title: | Key audit matters: current developments and studies regarding changes to the content of the audit report | Authors: | Nguyen Ngoc Minh Hien | Keywords: | Key audit matters;Audit report | Issue Date: | 2016 | Abstract: | Firstly, the above introduction part provides readers with general information surrounding introduction of KAM's reporting KAMs is potential resolution from international standard setters towards long-standing problem of audit reporting i.e. expectations and information gap. The next section (section 2) will present readers with critical points in reporting KAMs as required by IAASB The analysis of implied purposes of issuing ISA 701 (section 2.1), main changes and requirements (in the audit reports) resulting from the issuance of ISA 701 (section 2.2). Third, the summary and analysis of experimental studies with regard to impacts of either KAMs or CAMs will be presented in section 3. Here, section 3 is divided into three subsections i.e. impacts on investors (subsection 3.1), impacts on auditors (subsection 3.2) and critical review (subsection 3.3) Finally, all the main findings and implications drawn from experimental studies will be demonstrated in the final section i.e. Conclusion part (section 4) |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/687 | Rights: | Attribution-NonCommercial 4.0 International |
| Appears in Collections: | Finance & Accounting (FA) |
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| File | Description | Size | Format | Existing users please Login |
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| Key audit matters current developments and studies regarding changes to the content of the audit report.pdf | 1.11 MB | Adobe PDF |
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