Key Audit Matters and their Impact on the Financial Statements of Listed Entities

Key Audit Matters and their Impact on the Financial Statements of Listed Entities

This research examines how the implementation of International Auditing Standard 701 - Communicating Key Audit Matters in the Independent Auditor’s Report (ISA 701), introduced by the International Auditing and Assurance Standards Board (IAASB) in 2015 and mandatory since December 2016, affects the...

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Bibliographic Details
Main Authors: Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2025-02-01
Series:Audit Financiar
Subjects:
key audit matters (kam)
financial statements
transparency
auditor’s opinion
management decisions
investors’ confidence
Online Access:http://revista.cafr.ro/temp/Article_9791.pdf
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