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Finance and Financial Management
Key audit matters; ISA 701; auditor’s report; communicative value; report users; key audit matters; ISA 701; laporan auditor; nilai komunikatif; pengguna laporan
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The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito
The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found …