#2664. Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?

February 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript4500 $

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Journal’s subject area:
Economics, Econometrics and Finance (all);
Business, Management and Accounting (all);
Accounting;
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Abstract:
This article explores how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) versus the emphasis on material or other matters (EOM) in ISA 706 and going concern (GC) in ISA 706 and 570. The results show that the current clarifications of ISA 701 may inadequately assist some auditors in their efforts to correctly identify all KAMs among the various matters they raise during the audit.
Keywords:
Audit opinion; Egypt; Emphasis of a matter; External audit; Going concern; Key audit matters

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