THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY

This paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality. In particular, the authors believe implementing key audit matters can largely a...

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Bibliographic Details
Published in:Journal of Business Management and Accounting
Main Authors: Ahmad Rudi Yulianto, Norziana Lokman, Fazlida Mohd Razali
Format: Article
Language:English
Published: UUM PRESS 2024-07-01
Subjects:
Online Access:https://e-journal.uum.edu.my/index.php/jbma/article/view/21587