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Auditor's Report

Computer Graphics Forum, 2003
NA
No Author
doaj   +4 more sources

Independent Auditor's Report. [PDF]

Am J Pharm Educ, 2013
Ramamurthy S.
europepmc   +4 more sources

Earnings Management and Tone and Complexity of the Audit Reporting [PDF]

مطالعات تجربی حسابداری مالی, 2022
Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully
elahe sadat hosseini, Mozaffar Jamalianpour   +1 more
doaj   +1 more source

The Impact of an Expanded Auditor’s Report on the Stakeholders [PDF]

Audit Financiar, 2022
Considering the stakeholders’ increasing demand for more information, the International Auditing and Assurance Standard Board, in its quest to bridge the expectation gap, introduced a new expanded audit report format.
Sagar ADHAU, Arumugam SEETHARAMAN, Koilakuntla MADDULETY, Priti BAKHSHI   +3 more
doaj   +1 more source

Expanded Auditor's Report Disclosures and Loan Contracting [PDF]

, 2021
Starting in October 2013, auditors of premium-listed firms in the United Kingdom are mandated to prepare an expanded auditor's report that provides details on audit procedures, risks of material misstatement (RMMs), and materiality thresholds.
Dick de Waard, Lobo, Gerald J., Hooghiemstra, Reggy; id_orcid, Porumb, Vlad, Zengin-Karaibrahimoglu, Yasemin; id_orcid, Vlad‐Andrei Porumb, Gerald J. Lobo, Reggy Hooghiemstra, Porumb, Vlad-Andrei, Hooghiemstra, Reggy, de Waard, Dick, Waard, de, Dick, Yasemin Zengin‐Karaibrahimoglu, Zengin-Karaibrahimoglu, Yasemin   +13 more
core   +1 more source

The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2019
The purpose is investigating the manipulation effect and relationship and earning smoothing in companies with independent auditors’ report, investigating the impact and relationship of corporate governance components with corporates independent auditor’s
Fatemeh Leici, Zeynab Leici
doaj   +1 more source

The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [PDF]

مطالعات تجربی حسابداری مالی, 2019
This paper is aimed to review the effect of audit committee characteristics on the relationship between audit report timeliness and auditor task complexity in the Tehran Stock Exchange (TSE).
Mohammad Hossein Safarzadeh, Erfan Mohammadi   +1 more
doaj   +1 more source

A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [PDF]

مطالعات تجربی حسابداری مالی, 2019
Readability is the ease with which a reader can understand a written text. Audit report is a message about validity of financial statements that auditors transmit to the users.
mohamad reaza abbaszadeh, Mahdi Salehi, farhad nasimtoosi   +2 more
doaj   +1 more source

Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report [PDF]

Audit Financiar, 2021
The going concern of an entity's activity is a fundamental accounting principle. The practical application of this principle has accounting, legal and financial implications.
Camelia-Daniela HATEGAN, Carmen-Mihaela IMBRESCU   +1 more
doaj   +1 more source

The Effects of Auditor’s Characteristics on the Financial Restatement [PDF]

بررسی‌های حسابداری و حسابرسی, 2013
This research aims to study the effects of auditor’s characteristics that consist ofAuditor size, auditor rotation and the type of auditor’s report upon the financial restatementin Tehran stock exchange.
Mohammad reza Abdoli, Ali Gayoumi, Naser Partovi   +2 more
doaj   +1 more source