id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
emaj-219	Genç, Elif Güneren; Erdem, Başak	The Analysis of the Relationship between Key Audit Matters (KAM) and Firm Characteristics: The Case of Turkey	2021	7	.pdf	application/pdf	4048	240	54	Key audit matters (KAMs) are explained under four headings: i) determining KAMs, ii) communicating KAMs, iii) communication with those charged with governance, iv) documentation. Although IAASB (2015, A59) and PCAOB (2017,37) proposed that at least one KAM should be reported, regulators warn that ‘‘Lengthy lists of key audit matters may be contrary to the notion of such matters being those of most significance in the audit’’	cache/emaj-219.pdf	txt/emaj-219.txt