Auditing Banks: relationship between issues cited in modified opinion, emphasis and KAM
The purpose of this study was to verify the relationship between the topics cited as a basis for modified opinion, emphasis paragraphs and the key audit matters (KAM) in the audit work carried out in Brazilian banks. Using the content analysis technique, the reports issued by the auditors on the sta...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Regional de Contabilidade de Santa Catarina
2019-07-01
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| Series: | Revista Catarinense da Ciência Contábil |
| Subjects: | |
| Online Access: | http://revista.crcsc.org.br/index.php/CRCSC/article/view/2832 |