| Title |
Pagrindinių audito dalykų atskleidimo įtaka finansinės informacijos vartotojų pasitikėjimui audito išvadoje |
| Translation of Title |
The impact of disclosure of key audit matters on the trust of financial information users in the audit report. |
| Authors |
Golubovskytė, Ieva |
| Full Text |
|
| Pages |
82 |
| Keywords [eng] |
key audit matters ; audit report ; information users trust |
| Abstract [eng] |
In the modern business environment, audit plays an important role in ensuring the transparency and reliability of financial reporting. One of the most significant recent developments in audit practice is the disclosure of KAM. The aim of KAM disclosure is to enhance the informational value of audit reports by highlighting the most significant and high-risk areas identified during the audit process. However, the introduction of KAMs raises a key question: how does their disclosure affect users’ trust in financial information? The object of this research is the disclosure of KAMs in audit reports of financial statements and their influence on the trust of financial statement users. The aim of the thesis is to investigate the impact of KAM disclosure on the confidence of users in corporate financial statements. To achieve this goal, the following tasks were set: to define the concepts of audit and KAMs in the context of financial audit; to analyze the theoretical impact of KAM disclosure on user trust; to develop an experimental research methodology; and to evaluate the influence of KAMs on user trust through an experimental study. The research results confirmed the first hypothesis – that KAM disclosure increases user trust. Financial statement users perceive KAMs as a tool that enhances the informativeness of financial reports. It is recommended that future research expand the sample size and include financial data from companies in weaker financial condition, to assess the robustness of these findings in different contexts. The findings of this thesis are relevant both theoretically and practically – they may be valuable to auditors, investors, and regulatory authorities seeking to improve the content of audit reports and strengthen users’ confidence in financial statements. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2025 |
