First time reporting of Key Audit Matters (KAM) by Malaysian auditors

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First time reporting of Key Audit Matters (KAM) by Malaysian auditors

This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016. Based on 15...

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Bibliographic Details
Main Authors:	Ismail, Hashanah, Abdullah, Asna Atqa, Hassan, Hamimah
Format:	Article
Language:	English
Published:	Science Publishing Corporation 2018
Online Access:	http://psasir.upm.edu.my/id/eprint/72766/ http://psasir.upm.edu.my/id/eprint/72766/1/First%20time%20reporting%20of%20Key%20Audit%20Matters%20.pdf

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