First year of the new auditor’s report: Analysis of the key audit matters of the Ibovespa listed companies
The new auditor’s report applicable to Brazilian companies as of the fiscal year ended December 31, 2016 will present the key audit matters (KAM) and, therefore, should be customized to the reality of the audited companies. The purpose of this study is to identify the content of the auditors’ report...
Autores principales: | , , |
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Formato: | Online |
Idioma: | por |
Publicado: |
Pontificia Universidad Católica del Perú
2019
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Acceso en línea: | https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/21367 |