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حسابداری و مالی::
موضوعات کلیدی حسابرسی
Anecdotally, audit reports of issuers in the U.K. vary considerably in the depth of content and description of key audit matters (KAMs).
The Financial Reporting Council encourages auditors to add their own observations and to be as descriptive as possible in their KAM disclosure (FRC 2013).
Sirois et al (2014) employs eye-tracking technology to investigate how users of the auditor's report navigate through the additional key audit matter (KAM) disclosures.
The Financial Reporting Council in the United Kingdom has mandated the external audit disclose Key Audit Matters (KAMs) in their audit reports (FRC 2013).
Academics have investigated the effect of changes to the auditor's report in international jurisdictions where critical or key audit matter (KAM) disclosures have been mandated by statute or regulation.
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