2022
DOI: 10.55324/iss.v1i11.279
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Implementing the Readiness of Key Audit Matters at Division X KAP ABC

Abstract: Users of financial statements may have higher expectations due to audit reports, which are thought to be of no informational value. Including essential information in the audit report will decide how it can be used because the "expectations gap"—the difference between what users expect and what the auditing profession believes—has risen dramatically over time. This study aims to analyze the readiness to implement Audit Standard SA 701 Key Audit Matters (KAM) at Division X KAP ABC (an Indonesian audit firm) and… Show more

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