Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017

Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018

Published:2020-09-14 Issue:3 Volume:24 Page:412-430
ISSN:1090-6738
Container-title:International Journal of Auditing
language:en
Short-container-title:Int J Audit

Author:

Kend Michael¹^ORCID,Nguyen Lan Anh¹^ORCID

Affiliation:

1. RMIT University Australia

Funder

Accounting and Finance Association of Australia and New Zealand

CPA Australia

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12205

Reference48 articles.

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2. Real effects of reporting key audit matters on auditors' judgment and choice of action

3. Auditing Standard ASA/ISA (701). (December 2015).Communicating Key Audit Matters in the Independent Auditor's Report.

4. Backof A. Bowlin K. &Goodson B.(2014).The impact of proposed changes to the content of the audit report on jurors' assessments of auditor negligence.Available at SSRN 2446057.

5. Does Recent Academic Research Support Changes to Audit Reporting Standards?

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