ISSN: 2225-8329
Open access
Key Audit Matters (KAM) are the main component in independent auditor reports. The requirement for the KAM started in 2015, whereby the auditors were required to provide the auditor to identify the significant audit risk and explain the audit procedure that undertook while conducting the audit practices. The purpose of this study is to provide a review of academic literature about Key Audit Matters (KAM) from 2019 until 2022. This study found that the discussion can be divided into three categories which are the factors that influence the disclosure of KAM, the effect of KAM and the narrative reporting of KAM. This study also provides several potential research areas at the end of the discussion.
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