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Many Finnish auditors are skeptical about the importance of presenting key audit matters (KAM) in audit reports. KAM reporting was not seen as improving audit quality. However, KAM reporting may increase efficiency and effectiveness, especially when young auditors need to balance between risks, workload and producing added value.

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This page is a summary of: Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland, Managerial Auditing Journal, May 2021, Emerald, DOI: 10.1108/maj-11-2019-2462.
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