Browsing Student papers by Author "Walter, Marte Caroline"
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The reporting practices of key audit matters in the big five audit firms in Norway
Vik, Caroline; Walter, Marte Caroline (Master thesis, 2017)As of December 15th 2016, the audit reporting requirements in Norway have changed in a number of aspects. The most substantial change is the reporting of Key Audit Matters (KAM). ISA 701, Communicating Key Audit Matters ...