Key audit matters versus financial indicators: consistent or contradictory?
The ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements has mandated the independent auditors to communicate key audit matters of the audited financial statements to enhance the value of the auditor’s reports. This study aims to examine whether the key audit matters identified...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2018
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/26068/1/ICAS%202018%2058%2065.pdf http://repo.uum.edu.my/26068/ http://icas.my/index.php/proceedings/8-icas-2018-proceedings |
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