The impact of the key audit matters (KAMS) disclosures on investor’s decision making / Norazura Masdor and Amanuddin Shamsuddin

• Main Authors: Masdor, Norazura, Shamsuddin, Amanuddin
• Other Authors: Md Kassim, Fazdillah
• Format: Book Section
• Language: English
• Published: UiTM Cawangan Johor 2019
• Subjects: Decision making; Accounting. Bookkeeping; Internal auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/38209/1/38209.pdf; http://ir.uitm.edu.my/id/eprint/38209/

In 2015, Malaysia implemented the ISA701 - Communicating Key Audit Matters (KAMs) in the Independent Auditor’s Report to the Malaysian Public Listed Companies (PLCs). The Standard was first observed for audits of financial statements for financial periods ending on or after Dec 15, 2016. Thus, this...