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Keywords: key audit matters (KAMs)
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Journal Articles
Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting
Available to Purchase
Journal of Forensic Accounting Research (2024) 9 (1): 283–310.
Published: 01 December 2024
... an overview of reoccurring ECAM issues and explore whether there are any systematic cross-country variations and/or similarities in auditors’ matters communicated in CAMs versus key audit matters (KAMs) related to ESG issues. The International Auditing and Assurance Standards Board (IAASB) refers to items...
