Key audit matters and investors’ reactions / Nor ‘Asyiqin Abu ...[et al.]

• Main Authors: Abu, Nor ‘Asyiqin, Jaffar, Romlah, Rahmat, Mohd Mohid, Hassan, Mohamat Sabri
• Format: Article
• Language: English
• Published: UiTM Press 2021
• Subjects: Auditing. Auditors
• Online Access: https://ir.uitm.edu.my/id/eprint/30999/1/30999.pdf; https://doi.org/10.24191/MAR.V20i03-07; https://ir.uitm.edu.my/id/eprint/30999/; https://mar.uitm.edu.my/; https://doi.org/10.24191/MAR.V20i03-07

The new requirement of International Standards on Auditing (ISA) 701 specifies that auditors must highlight key audit matters (KAMs) found in the financial statements audit of listed companies commencing in December 2016. As proposed by standard setters, KAMs are considered crucial to be highlighted...