Research Article
Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study
@INPROCEEDINGS{10.4108/eai.4-9-2024.2353766, author={Irma Yolanda Japasindo and Rindu Rika Gamayuni and Sudrajat Sudrajat}, title={Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study}, proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia}, publisher={EAI}, proceedings_a={ICEBE}, year={2024}, month={12}, keywords={key audit matters audit quality communicative value}, doi={10.4108/eai.4-9-2024.2353766} }- Irma Yolanda Japasindo
Rindu Rika Gamayuni
Sudrajat Sudrajat
Year: 2024
Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study
ICEBE
EAI
DOI: 10.4108/eai.4-9-2024.2353766
Abstract
This research aims to see the impact of implementing Key Audit Matters (KAM) disclosure based on International Standard on Auditing (ISA) No. 701 on audit quality. The data used in this investigation came from various scientific journal articles published from October 2020 to 2024. The research methodology involves classifying and analyzing literature reviews based on theory, methodology, findings, and limitations. Analysis reveals that disclosure of Key Audit Matters (KAM) can increase the value of communication which has an impact on increasing audit quality. Considering the limited previous research regarding the influence of Key Audit Matters (KAM) disclosure on audit quality, the author was motivated to develop this article. This research contributes to public accountants being able to improve audit quality, especially auditors' knowledge regarding the latest audit standards regarding Key Audit Matters (KAM) disclosures.
