Gold, A., U. Gronewold, and C. Pott. 2012. The ISA 700 auditor's report and the audit expectation gap - do explanations matter? International Journal of Auditing 16 (3): 286-307.The ISA 700 auditor’s report and the audit expectation gap – Do explanations matter - Gold, Gronewold...
9. For example, the auditor may be engaged to express an opinion on accounts receivables as at March 31, 2010 for a special purpose. The above effective date might be thought to require the auditor to apply the clarified ISAs to the audit of those accounts receivable. ...
Keywords: key audit matters; KAMs; corporate attributes; audit committee; AC; Malaysian; auditor's report; AR.DOI: 10.1504/AAJFA.2024.140939Afro-Asian Journal of Finance and Accounting, 2024 Vol.14 No.5, pp.626 - 644Received: 17 Jun 2021Received in revised form: 05 Sep 2022Accepted: 05 ...
The board's chairperson shall not be a member of the audit committee. Board Meetings Under the new Companies Law, the board meet as determined by the chairperson (at least once a year to approve accounts). The CMA requires joint stock companies to have not less than four board meetings ...
The ISA 700 auditor's report and the audit expectation gap - do explanations matter? International Journal of Auditing 16 (3): 286-307.Gold, A., Gronewold, U. & Pott, C. (2012) "The ISA 700 Auditor's report and the audit expectation gap: do explanations matter?", International ...