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

• 主要な著者: Masdor, Norazura, Shamsuddin, Amanuddin
• その他の著者: Md Kassim, Fazdillah
• フォーマット: Book Section
• 言語: English
• 出版事項: UiTM Cawangan Johor 2019
• 主題: Decision making; Accounting. Bookkeeping; Internal auditing
• オンライン･アクセス: 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...