Analysis of Key Audit Matters Disclosed in Audit Reports For Selected Companies Listed on Newconnect Market in Poland
Insights in Accounting Practices and Financial Management: 37FINACC 2021
The audit report prepared by an independent expert should guarantee that the financial information that companies provide to the market are reliable and useful for stakeholder’s decisions. Few years ago, the format of audit report has been changed. ISA 701 Communicating Key Audit Matters in…