Berita IAI

Key Audit Matters Insights 2025

29 Oktober 2025 - Info IAI


This report documents the main statistical facts regarding the frequency and nature of the reporting of key audit matters (KAM) in auditors’ reports of Indonesia listed entities that issued financial statements for the year ended 31 December 2024. Our previous report examined the reporting of key audit matters (KAMs) in the financial statements with a financial year end of 31 December 2022. This report provides an update to that research.

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