Purpose In Southeast Asia, auditors play a crucial role in the quality of financial reports. With
the introduction of a new format of auditors' report that requires disclosure of key audit …

Effective security support remains a challenge, even for mobile banking applications; this is
leading to the loss of many customers due to limited protection of customer data and privacy …

New regulation in the European Union has introduced the mandatory disclosure of key audit
matters (KAM s) to audit reports. The EU has identified KAM s as significant risks, significant …

Purpose The purpose of this study is to explore audit procedure disclosures related to key
audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting …

This study aims to explore the application of a new audit regulation, International Standard
on Auditing no. 701 (ISA 701) on Key Audit Matters (KAMs), in the develo** country …

Purpose The purpose of this study is to understand how the new reforms related to key audit
matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the …

Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to
enhance the value of the auditor's report by increasing the transparency of how the audit …

The general objective of this study is to analyze whether the particularities of audited
companies influence the volume of key audit matters (KAMs). Its specific objectives are to …

Purpose Key audit matters (KAM) and their impact on the auditor is a relatively understudied
area. The purpose of this study is to analyse whether auditors perceive that the recent …

Purpose This paper aims to investigate the relationship between the quality of internal
corporate governance mechanisms and the audit issues disclosed by external auditors in …