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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/687
DC FieldValueLanguage
dc.contributor.authorNguyen Ngoc Minh Hienen_US
dc.date.accessioned2020-03-12T17:06:56Z-
dc.date.available2020-03-12T17:06:56Z-
dc.date.issued2016-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/687-
dc.description.abstractFirstly, 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)en_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectKey audit mattersen_US
dc.subjectAudit reporten_US
dc.titleKey audit matters: current developments and studies regarding changes to the content of the audit reporten_US
dc.typeThesisen_US
item.grantfulltextrestricted-
item.languageiso639-1other-
item.fulltextWith Fulltext-
Appears in Collections:Finance & Accounting (FA)
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