Sökning: "Bana Arefaine"

Hittade 1 uppsats innehållade orden Bana Arefaine.

  1. 1. The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Berivan Dogan Bozan; Bana Arefaine; [2017]
    Nyckelord :Audit report; Key audit matters; Information gap; Expectation gap; the confidentiality duty.;

    Sammanfattning : The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. LÄS MER