Abstract:One of the measures that emerged within the scope of the European audit reform was the report of key audit matters (KAM) with the objective of providing greater transparency in the auditor's reports. In 2015 the International Auditing and Assurance Standards Board (IAASB) approved the international standard on auditing (ISA) 701- Communicating KAM in the independent auditor's report. This chapter aims to analyse the evolution of the KAM report, in companies listed on Euronext Lisbon, from 2016 to 2019, and the… Show more
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