First time reporting of Key Audit Matters (KAM) by Malaysian auditors
This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016. Based on 15...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Science Publishing Corporation
2018
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| Online Access: | http://psasir.upm.edu.my/id/eprint/72766/1/First%20time%20reporting%20of%20Key%20Audit%20Matters%20.pdf http://psasir.upm.edu.my/id/eprint/72766/ https://www.sciencepubco.com/index.php/ijet/article/view/18149 |
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| Institution: | Universiti Putra Malaysia |
| Language: | English |