Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report
ObjectiveSince 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran. According to this standard, the auditors must communicate their judgment regarding what constitutes a Key Audit Matter (KAM)...
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| Autors principals: | , , |
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| Format: | Artigo |
| Idioma: | Persa |
| Publicat: |
University of Tehran
2025-06-01
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| Col·lecció: | بررسیهای حسابداری و حسابرسی |
| Matèries: | |
| Accés en línia: | https://acctgrev.ut.ac.ir/article_102057_21c68149498e25f36f75b895a033b0b1.pdf |
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