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Critical Audit Matters Significance in the New Audit Report
| المصدر: | مجلة الدراسات والبحوث التجارية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة |
| المؤلف الرئيسي: | Shaaban, Mohamed Shaaban Ibrahim (Author) |
| مؤلفين آخرين: | Zein, Ali Ahmed Mostafa (Co-Author) , Elmeligy, Hisham Hassan (Co-Author) , Gaber, Hanan Hassan (Co-Author) |
| المجلد/العدد: | س40, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 1411 - 1436 |
| ISSN: |
1110-1547 |
| رقم MD: | 1186081 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Critical Audit Matter | Key Audit Matter | Information Asymmetry | PACOB | IAASB | Emphasis of Matter | Other Matters
|
| رابط المحتوى: |
عدد مرات التحميل
30
| المستخلص: |
CAMs will draw the attention of the user looking at the auditor’s report and ultimately make the related financial statement disclosures more salient That because users will view the CAM as a cue to guide and prompt them to attend to and read the relevant disclosure in greater detail. By highlighting some parts of the financial statements, CAMs play a signaling role that helps users reduce the cognitive load associated with identifying and attending to the relevant information when performing a financial statement analysis task. This paper shows the importance of CAMs in the new audit report and how it solves the problem of information as Asymmetry to the user of financial statement by analyzing the current literature review. |
|---|---|
| ISSN: |
1110-1547 |
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