An Inquiry of Empirical Quantitative Studies about what Influences the Key Audit Matters' Number
In recent years, the auditor reporting model suffered several relevant modifications, one being related to the communication of Key Audit Matters (KAMs). By better understanding what factors can affect the number of disclosed items, the users of the audit report can gain more trust in the work perfo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2022-05-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9698.pdf |