Relevant bibliographies by topics / Key Audit Matters

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Key Audit Matters'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "Key Audit Matters"

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Velte, Patrick. "Key audit matters." WiSt - Wirtschaftswissenschaftliches Studium 47, no. 11 (2018): 50–52. http://dx.doi.org/10.15358/0340-1650-2018-11-50.

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Mahd, Osama, and Mohammed Idris. "Key Audit Matters Between Auditors and Auditees in Middle East and North Africa." Journal of Risk and Financial Management 17, no. 11 (2024): 494. http://dx.doi.org/10.3390/jrfm17110494.

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This study investigates the impact of auditor- and auditee-specific features on key audit matter disclosures in auditors’ reports. It focuses on client factors, including debt, profitability, financial distress, and audit factors, including auditor size, rotation, and opinion. A direct extraction of audit reports from different markets in Middle East and North Africa covering three years from 2020 to 2022 was carried out. A content analysis of the annual reports regarding key audit matters, client-specific characteristics, and auditor characteristics was performed in this research. The results
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Perdana, Laudza Indra, and Surya Raharja. "The Effect of Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX listed company from 2021-2022)." West Science Accounting and Finance 2, no. 03 (2024): 465–79. https://doi.org/10.58812/wsaf.v2i03.1188.

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This study aims to examine the effect of key audit matters on audit quality, audit fees, and audit report lag. Key audit matters is an independent variable, then the audit quality, audit fees, and audit report lag as dependent variables. This study adds firm size, profitability, solvability, audit committee size and big4 audit firms as control variables. The sample selected in this study were all non-financial sector companies listed on IDX in 2021-2022 with total sample 1024 company samples. The selection of samples used purposive sampling approach with criteria and prerequisites that have be
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Yulianto, Ahmad Rudi, Norziana Lokman, and Fazlida Mohd Razali. "THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY." Journal of Business Management and Accounting 14, no. 2 (2024): 187–211. http://dx.doi.org/10.32890/jbma2024.14.2.1.

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This paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality. In particular, the authors believe implementing key audit matters can largely affect audit risk, going concern evaluation and audit response procedures, which in the end can influence on audit quality. Implementation of key audit matters in Indonesia began in 2022, audit firms are strongly advised to prepare better audit working papers and mitigate audit risks. This can help th
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Segal, Milton. "Key audit matters: insight from audit experts." Meditari Accountancy Research 27, no. 3 (2019): 472–94. http://dx.doi.org/10.1108/medar-06-2018-0355.

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Purpose Key audit matters (KAM) and their impact on the auditor is a relatively understudied area. The purpose of this study is to analyse whether auditors perceive that the recent requirement for auditors of listed companies to report KAMs has enhanced the transparency of audit reports or not, what additional risks they now face, how the risk is being managed and its impact on the relationship with their clients. Design/methodology/approach The paper uses an interpretive approach for detailed interviews with some of South Africa’s leading audit experts to highlight their perspective of the im
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Zheng, Xiaoxue. "Disclosure of Key Audit Matters and Audit Fees." Frontiers in Business, Economics and Management 18, no. 2 (2025): 33–37. https://doi.org/10.54097/ct5ex546.

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Since the financial crisis in 2008, countries have been exploring new ways to reform audit reports. Keeping pace with the reform of international auditing standards and significantly improving the information richness and communication efficiency of audit reports, China's Ministry of Finance issued the new Audit Reporting Standard No. 1504 in December 2016, which clearly stipulates that certified public accountants must disclose key audit matters and corresponding audit countermeasures in detail when preparing audit reports. To enhance the depth and transparency of the report. As the focus of
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Meltem, Gül. "Key Audit Matters in Independent Auditor's Reports: BIST 30 Application." International JOURNAL OF SOCIAL, HUMANITIES AND ADMINISTRATIVE SCIENCES 11, no. 1 (2025): 1–8. https://doi.org/10.5281/zenodo.14744694.

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Independent audit reports fulfil an important role in meeting the information users' need for reliable, relevant and understandable information. The general purpose of audit reports is to express the auditor's opinion on the financial statements and to explain the reasons for the opinion. Audit reports, which have been functioning in a standardised manner until today, have brought about a change in terms of form and content on the grounds that the auditor's opinion does not provide sufficient transparency. According to the new auditing standard published by the International Auditing and Assur
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Ismail, Hashanah, Asna Abdullah Atqa, and Hamimah Hassan. "First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors." International Journal of Engineering & Technology 7, no. 3.30 (2018): 30. http://dx.doi.org/10.14419/ijet.v7i3.30.18149.

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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 Audit Reports of financial statements for year ending 31 December 2016 available in early 2017, this paper reports that only one out of 15 had a disclaimer and no KAM reported for the audit as ISA 701 specifies that no KAM should be reported following a disclaimer. The other fourteen audit reports we
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Kutera, Małgorzata. "Key research issues – a new element in auditor reporting." Zeszyty Teoretyczne Rachunkowości 2019, no. 101 (157) (2019): 79–94. http://dx.doi.org/10.5604/01.3001.0013.0756.

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Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively. What is particularly interesting in this context is the auditor's duty to present Key Audit Matters (KAMs) concerning areas of the highest risk. In light of the above, the purpose of this article is to present the extent to which changes have been implemented in independent auditors' reports from the audits of the financial statements of the largest companies on the Polish mar
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Kumaunang, Ruslan Peeso, Mursalam Salim, and Sumartono Sumartono. "Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay." Jurnal Bisnis Mahasiswa 4, no. 2 (2024): 141–49. http://dx.doi.org/10.60036/jbm.v4i2.art3.

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Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters, opini audit dan fee audit terhadap waktu penyampaian laporan keuangan auditan atau yang dikenal audit delay. Penelitian ini dilakukan pada perusahaan sektor Properti & Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2022. Teknik pengumpulan sampel yang digunakan pada penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 34 perusahaan. Teknik analisis data menggunakan uji statistik deskriptif, uji model, uji asumsi klasik yaitu uji normalitas dan uji multikolinieritas m
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Dissertations / Theses on the topic "Key Audit Matters"

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Karlsson, Louise, and Oscar Petersson. "Standardisering av Key Audit Matters : En kvantitativ studie om Key Audit Matters i Sverige och Storbritannien." Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158676.

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Bakgrund Key Audit Matters infördes år 2016 i Sverige som en del av den utökade revisionsberättelsen med syfte att göra revisionsberättelsen mer informativ samt företagsspecifik. Key Audit Matters ska tas upp i revisionsberättelsen där revisorn upplyser om de områden som anses vara de mest betydelsefulla riskerna i företaget. Storbritannien var en av de första länderna som införde en utökad revisionsberättelse år 2013. Debatter och diskussioner hägrar i Sverige angående om den nya revisionsberättelsen med KAM uppfyller sitt syfte med att vara företagsspecifik eller om risken finns att den nya
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Deneuve, Emeline. "Three essays on key audit matters dissimilarity." Electronic Thesis or Diss., Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2023. http://www.theses.fr/2023ESEC0002.

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Ma thèse se compose de trois essais rapportés dans trois chapitres différents, chacun lié à une question de recherche différente sur la section des Key Audit Matters (KAMs, en français, points clés d’audit) dans les rapports d’audit. Les KAMs ont été mis en oeuvre afin d’accroître la valeur communicative des rapports d’audit et la confiance de ses utilisateurs dans le processus d’audit et les états financiers des sociétés (EY Reporting, 2015). Les KAMs reflètent les plus grands risques d’anomalies significatives rencontrés au cours du processus d’audit, sur la base du jugement professionnel de
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Alkelin, Elin, and Annie Karlsson. "Key Audit Matters som ett resultat av revisorns bedömning : En kvantitativ studie om Key Audit Matters i svenska börsbolag." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148818.

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Bakgrund Finanskrisen bidrog till en diskussion om företagsspecifik information i revisionsberättelsen, då många ansåg att revisorerna inte hade gjort tillräckligt för att varna om väsentliga risker i de reviderade företagen. Sedan december 2016 ska ISA 701 tillämpas vid revidering av börsnoterade företag. Standarden behandlar Key Audit Matters och syftar till att öka kommunikationsvärdet i revisionsberättelsen. Key Audit Matters ska kommuniceras i revisionsberättelsen och är de områden som enligt revisorns professionella bedömning var de mest betydelsefulla i revisionen. Syfte Studiens syfte
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Sousa, Mariana Calixto de. "Culture’s impact on the disclosure of key audit matters." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/19782.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A presente dissertação explora a possibilidade de existir uma relação entre divulgação financeira presente nos relatórios de auditoria e cultura nacional. Mais precisamente, propomos uma relação entre a natureza e extensão numérica de matérias relevantes de auditoria divulgadas nos relatórios de auditoria e a cultura nacional dos próprios auditores. Com o intuito de estudar esta ligação, recorremos à informação referente a matérias relevantes de auditoria divulgada nos relatórios de auditoria das demonstrações financeiras, rela
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Chrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.

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Key Audit Matters (KAM) disclosures are one of the most notable regulatory changes introduced into auditors’ reports worldwide. The KAM are intended to provide informational value by making audits more transparent to financial statement users. This thesis investigates (i) the determinants of KAM properties, including volume, composition, specificity, readability, and uncertain tone, and (ii) the impacts of the nature and properties of KAM by applying textual analyses to the KAM disclosures of UK companies during the 2013 – 2017 period. This thesis finds that the expertise and experience of KA
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Ferreira, Catarina Isabel Lobato. "Determinantes da divulgação de Key Audit Matters por parte das empresas brasileiras." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17310.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo identificar o número de KAMs divulgadas pelas empresas brasileiras, bem como analisar quais os principais determinantes dessa divulgação. Com esse propósito foram recolhidas informações dos Relatórios de Auditoria e das Demonstrações Financeiras Consolidadas das 447 empresas brasileiras cotadas em bolsa na BM&FBOVESPA, no período de 31 de dezembro de 2016. A aplicação das regressões OLS e Poisson ao modelo definido permitiu concluir que existe uma relação positiva entre o número de KAMs divulgadas e
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Domingos, Francisco Borges de Almeida. "O impacto da introdução das key audit matters nos honorários dos auditores." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17345.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Tem-se vindo a verificar um aumento dos requisitos exigidos por parte dos utilizadores do relatório de auditoria, sobretudo na partilha de mais informação por parte dos auditores. Deste modo, os reguladores têm vindo a promover alterações de forma a contrariar esta tendência. Uma dessas alterações ocorreu com a introdução das Key Audit Matters (KAMs) que são as matérias que o auditor considerou mais significativas no decorrer da auditoria e que têm como objetivo melhorar o valor informativo e a confiança nos relatórios de audito
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CHANG, HSUN-YUN, and 張熏芸. "Key Audit Matters and Audit Fee." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/794rz4.

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碩士<br>國立臺北大學<br>會計學系<br>106<br>The object of this study is to investigate the relationship between key audit matters (KAMs) and audit fee on the listed companies adopted new audit report. Using Taiwan data of the year 2016, this study aims to examine the effects of disclosure KAMs, including why and how to identify KAMs and audit procedures, on the audit fee. The empirical result finds that the firm discloses more detailed KAMs information has higher audit fee. There are positively associated between KAMs and audit fee. Further, examining two major contents of KAMs – reasons for KAMs and the a
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CHOU, FANG-HSIU, and 周芳秀. "Key Audit Matters and Audit Fee." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/fm6pth.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>The International Auditing and Assurance Standards Board (IAASB) has released its new and revised audit report standards ISA700 and 701 in 2015. They have been effective for audits of financial statements since 2016. Will audit fee be increased as a result of these new and revised standards adoption? The purpose of this study is to conduct an empirical analysis to explore the impact of applying key audit matters on audit fee. The sample consists of 2015~2016 listed firms in Taiwan. The empirical result shows that the audit fee for the companies with more word co
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LO, KUO-HSUAN, and 羅國軒. "Audit Committee and Key Audit Matters." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/34xtcw.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>After the global financial crisis, the traditional audit report can’t satisfy investors’ and related parties’ need for more information. Under this trend, the new audit report was issued. The Financial Supervisory Commission has stipulated that the listed companies and financial industries should adopt the auditing standard No. 57 since the fiscal year 2016. This standard requires the regulated firms to disclose key audit matters in new audit report, which is the communicating result between auditor and governance unit. This requirement enhances the transparency
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Books on the topic "Key Audit Matters"

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Pisters, Patricia. Filming for the Future. Amsterdam University Press, 2016. http://dx.doi.org/10.5117/9789462980310.

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Louis Van Gasteren was one of the most prolific filmmakers in the history of the Netherlands, with a resume that includes nearly eighty documentaries and two feature films-to say nothing of artworks and books. Filming for the Future offers an extended exploration of Van Gasteren's work and audio-visual world. Patricia Pisters introduces us to a filmmaker who always had his camera ready and was relentless in filming a wide range of topics and events of national and international importance. Fascinated by technology, deeply engaged with politics, and intensely occupied by the traumatic effects o
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Book chapters on the topic "Key Audit Matters"

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Ascenso, Tiago, and Cláudio Pais. "The Consequences of Key Audit Matters on Users: The Case of Spain." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72654-6_43.

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Liu, Ziling. "Do key Audit Matters Differently Impact Accrual Earnings Management or Real Earnings Management?" In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-676-5_4.

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Warsitoputri, Selina, and Theresia Dwi Hastuti. "Readiness of Independent Auditors in The Application of Key Audit Matters and Emphasis of Matter in the Financial Statement Audit Process." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-62106-2_54.

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Kharuddin, Khairul Ayuni Mohd, Ilias G. Basioudis, and Omar Al-Farooque. "Extended auditor reports and key audit matters disclosure as complements to corporate narrative reporting." In Corporate Narrative Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-8.

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Lemos, Natália, Sara Serra, Lurdes Silva, Patrícia Quesado, and Kátia Lemos. "Determinants of the Number of Key Audit Matters Disclosed: A Study of Public Health Sector Entities." In Information Systems Engineering and Management. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-77531-4_14.

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Barreiro Rodrigues, Maria Albertina, Carla Martinho, Gabriel Correia Alves, and Miguel Ângelo Ribeiro Ladislau Ferreira. "The Impact of Auditor Rotation on Key Audit Matters (KAM)." In Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-7293-4.ch011.

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One of the measures that emerged within the scope of the European audit reform was the report of key audit matters (KAM) with the objective of providing greater transparency in the auditor's reports. In 2015 the International Auditing and Assurance Standards Board (IAASB) approved the international standard on auditing (ISA) 701- Communicating KAM in the independent auditor's report. This chapter aims to analyse the evolution of the KAM report, in companies listed on Euronext Lisbon, from 2016 to 2019, and the impact of auditor rotation on that report. For this purpose, a mixed methodology was
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Vickneswaran, Anojan. "The Future of Auditing - Aligning International Audit Practices With Global Trade Needs." In Aligning Financial Reporting Standards With Global Trade Needs. IGI Global, 2025. https://doi.org/10.4018/979-8-3373-0887-6.ch010.

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In the dynamic realm of contemporary business, financial and non-financial audits are crucial for transparency, reliability, and sustainability. With rising concerns over Environmental, Social, and Governance (ESG) issues, stakeholders demand assurance on both financial and non-financial reporting. Accounting firms audit financial statements, both accounting and non-accounting firms provide non-financial reporting assurance. Given its novelty, regulators and investors focus on extended external reporting quality. Few nations mandate non-financial reporting and assurance, though global standard
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Rejón López, Manuel. "El nuevo modelo de informe de auditoría : el impacto de las cuestiones clave de la auditoría (Key Audit Matters)." In Ciencia contable: visión y perspectiva libro homenaje por los 85 años de la Facultad de Ciencias Contables de la PUCP. Pontificia Universidad Católica del Perú, 2023. http://dx.doi.org/10.18800/9786123173081.003.

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En enero de 2015, el IAASB ha publicado su nueva versión del nuevo informe de auditoría, cuya novedad más importante es la inclusión de una sección denominada «Cuestiones clave de la auditoría» (KAM), en la que se deberán reflejar aquellas cuestiones que supongan un elevado juicio profesional (por ejemplo, estimaciones), y que han generado un elevado y continuo flujo de comunicación entre los responsables del gobierno de la entidad (RGE) y los auditores.
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"Activity." In Advances in IT Standards and Standardization Research. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-4198-2.ch004.

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No matter whether the engagement team members use one, a combination, or all control study techniques, upon completion, the assigned IT auditors should have a sufficient understanding to perform competent audit area controls evaluation. That is, controls study completion empowers an IT audit team with the ability to determine if adequate controls deployment exists for key IT audit area processes, activities, and tasks. Chapter 4 conveys the evaluation of audit evidence, audit working papers development, determining if control objectives are met, reassessing IT audit risk, and assessing planned
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Rahmat, Rashitah, Effendi Mohamad, Teruaki Ito, Rosidah Jaafar, Nor Akramin Mohamad, and Adi Saptari. "A Revamp of the Internal Quality Auditing Process." In Advances in Transdisciplinary Engineering. IOS Press, 2020. http://dx.doi.org/10.3233/atde200130.

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In this paper, the researchers have described the development program used for the internal quality auditors of Company A. This program was developed to increase the competency of the auditors so that they could effectively conduct both internal and external audits. The competency of the auditors was an important requirement according to the various management standards like the ISO 14001:2015, ISO9001:2015, IATF 16949:2016, ISO45001:2018 and IECQ QC 0800000. Furthermore, this program exposed all the auditors to the internal audits according to the requirements of the ISO 9001 standards and th
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Conference papers on the topic "Key Audit Matters"

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Doi, Nobushige, Yusuke Nobuta, and Takeshi Mizuno. "Measuring Semantic Similarity in Japanese Key Audit Matters." In 2024 16th IIAI International Congress on Advanced Applied Informatics (IIAI-AAI). IEEE, 2024. http://dx.doi.org/10.1109/iiai-aai63651.2024.00091.

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Shamsuddin, Amanuddin. "Impact Of Key Audit Matters (Kams) Disclosure On Audit Quality: Malaysian Perspective." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.8.

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Japasindo, Irma, Rindu Gamayuni, and Sudrajat Sudrajat. "Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study." In Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia. EAI, 2024. https://doi.org/10.4108/eai.4-9-2024.2353766.

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Alias, Mohd Shafiq, Muhamad Haziq Fuad, Xavier Leong Foo Hoong, and Edward Goh Yoon Hin. "Financial Text Categorisation with FinBERT on Key Audit Matters." In 2023 IEEE Symposium on Computers & Informatics (ISCI). IEEE, 2023. http://dx.doi.org/10.1109/isci58771.2023.10391878.

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Tampubolon, Nathalya, and Robert P. Tobing. "Key Audit Matters Implementation on Public Sector Audit Report: Case Study of the Audit Board of Indonesia." In Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210531.047.

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Doi, Nobushige, Yusuke Nobuta, and Takeshi Mizuno. "Topic Classification of Key Audit Matters in Japanese Audit Reports by Zero-shot Text Classification." In 2023 14th IIAI International Congress on Advanced Applied Informatics (IIAI-AAI). IEEE, 2023. http://dx.doi.org/10.1109/iiai-aai59060.2023.00108.

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Li, Hao. "The Benefit of Adding Key Audit Matters to the Auditing Report." In 2017 2nd International Conference on Education, Management Science and Economics (ICEMSE 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icemse-17.2017.6.

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Pais, Claudio. "The consequences of key audit matters on users: a literature review." In 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2020. http://dx.doi.org/10.23919/cisti49556.2020.9141090.

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Xiao, Xiang, Zihan Gao, Wei Zhang, and Rui Li. "The Impact of Key Audit Matters on Earnings Management of Audited Companies." In 2020 2nd International Conference on Economic Management and Model Engineering (ICEMME). IEEE, 2020. http://dx.doi.org/10.1109/icemme51517.2020.00013.

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Wang, Yan, Yuxuan Fu, and Jun Liu. "Research on the Influence of Disclosure of Key Audit Matters on Audit Quality under Information Technology Environment." In The 10th International Symposium on Project Management, China. Aussino Academic Publishing House, 2022. http://dx.doi.org/10.52202/065147-0178.

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