Blar i BI Open på forfatter "Kulset, Ellen Hiorth Marthinsen"

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    • KAM Disclosure in the Auditor’s Report – A Literature Review 

      Svanstrøm, Tobias; Stenheim, Tonny; Kulset, Ellen Hiorth Marthinsen (Chapter, 2020)
      The requirement of including Key Audit Matters (KAM) is the most significant change made to the auditor’s report in many years. The purpose of KAM is to meet the request from the users of accounting information to include ...