دورية أكاديمية
Key Audit Matters reporting for Polish listed companies
| العنوان: | Key Audit Matters reporting for Polish listed companies |
|---|---|
| المؤلفون: | Małgorzata Kutera, Marcin Jędrzejczyk |
| المصدر: | Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 2, Pp 73-92 (2024) |
| بيانات النشر: | Rada Naukowa SKwP, 2024. |
| سنة النشر: | 2024 |
| المجموعة: | LCC:Finance |
| مصطلحات موضوعية: | key audit matters, auditing, auditors’ report, ISA 701, financial statement, risk, Finance, HG1-9999 |
| الوصف: | Purpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market. Methodology/approach: We analyzed the KAMs presented in the verification of the consolidated financial statements of the 30 largest companies listed on the main market of the Warsaw Stock Exchange for 2014–2022. The total sample was 270 auditors’ reports. The basis of the methodology was empirical research; deductive and inductive reasoning were used to formulate the results. Findings: The number of KAMs reported in individual years did not fluctuate significantly, and the average number disclosed for one audit coincides with general global trends. The auditors reported the riskiest areas were for entities from the insurance sector, media and telecommunications, and the fuel industry. The most important KAMs include contingent liabilities, revenue, long-term assets, and goodwill. Research limitations/implications: The main constraint is the limited research sample relating only to the audit of the financial statements of WIG30 companies. However, it covers the largest entities for which auditors indicated the most KAMs and prepared their most extensive descriptions. Originality/value: The article concerns a relatively new research area for which there are few studies on the Polish market, which additionally have a narrow substantive scope. This paper comprehensively characterizes KAMs reported by auditors in the long term. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Polish |
| تدمد: | 1641-4381 2391-677X |
| Relation: | http://ztr.skwp.pl/gicid/01.3001.0054.6240; http://ztr.skwp.pl/gicid/pdf/01.3001.0054.6240; https://doaj.org/toc/1641-4381; https://doaj.org/toc/2391-677X |
| DOI: | 10.5604/01.3001.0054.6240 |
| URL الوصول: | https://doaj.org/article/dd4c982d63384265be3490215476376d |
| رقم الأكسشن: | edsdoj.4c982d63384265be3490215476376d |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 16414381 2391677X |
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| DOI: | 10.5604/01.3001.0054.6240 |