The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report
The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Företagsekonomiska institutionen
2017
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294 |