Key audit matters in audit reports of selected public interest entities
The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and the reports of the independent auditor, which...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2019-12-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0013.6052 |