Sökning: "KAM disclosures"

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  1. 1. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Ebba Christofferson; Karin Grönberg; [2018-07-02]
    Nyckelord :ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

    Sammanfattning : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. LÄS MER