文章基本信息

标题：Enhancing Investors Knowledge through the New Auditor’s Report Requirement: The Underpinning Theories
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作者：Ummi Junaidda Hashim ; Norsiah Ahmad ; Zalailah Salleh 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：12
页码：658-668
DOI：10.6007/IJARBSS/v8-i12/5063
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This paper offers discussions towards the investors on the new audit report requirement imposed by the International Auditing and Assurance Standards Board (IAASB) in the recent years. The auditing has evolved over the period due to the advancement and the need of the global economy. The regulators and practitioners view that the new audit report as a tool that providing more to the investors including of increasing the transparency of information and audit quality. The new audit report requirement on ISA 701, Communicating Key Audit Matters (KAMs) has required more disclosure from the auditor by reporting the most significant matters in the audit of financial statements for the current period. The three underpinning theories; agency theory, knowledge-based theory of a firm and communication theory are discussed in supporting the theoretical of the new auditor’s report.