An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach: The...
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| 主要な著者: | , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
AOSIS
2023-01-01
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| シリーズ: | South African Journal of Business Management |
| 主題: | |
| オンライン･アクセス: | https://sajbm.org/index.php/sajbm/article/view/3669 |
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