AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts.
Elena I. Efremova
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The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis [PDF]
Audit FinanciarThis paper investigates the impact of an auditor’s report on the audit expectation gap. It establishes a connection between existing literature concerning auditors' reports and the audit expectation gap, elucidating how the essential contents and ...
Sagar ADHAU +2 more
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InterEULawEast journal for the international and european law economics and market integrations, 2018 In 2009 the International Auditing and Assurance Standards Board (IAASB) initiated a project entitles ‘Auditor reporting’ with an objective to appropriately enhance the communicative value and relevance of the audit report.
Boris Tušek, Ana Ježovita
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THE EFFECTS OF DISCLOSING KEY AUDIT MATTERS IN THE AUDITOR’S REPORT [PDF]
Zbornik Radova Ekonomskog Fakulteta u Istočnom SarajevuThe aim of this paper is to determine whether the disclosure of key audit matters in the auditor’s report increased the communication and informational value of the auditor’s report, the quality of financial statements and the quality of the audit ...
Amira Pobrić
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Analysis of auditor`s reports and bankruptcy risk in banking sector in the Republic of Serbia
Amfiteatru Economic, 2013 This paper aims to point out the significance of external audit and auditor’s reports. The stability of banks and its operations are vital not only for efficient financial system functioning, but also for overall industry.
Milovan Stanisic +3 more
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Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants [PDF]
CECCAR Business ReviewThe audit expectation gap is a widely researched phenomenon in the accounting world. This study sought to evaluate the effectiveness of the audit report as a medium of communication and as a tool to reduce the audit expectation gap.
Newman WADESANGO +2 more
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The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [PDF]
مطالعات تجربی حسابداری مالی, 2023 In the present study, the relationship between the qualitative information of the auditor's report and the quality of accounting has been discussed. In particular, the relationship between the tone of the auditor's report and the audit fee (audit quality
Masoumeh Shahsavari +2 more
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, 2020 We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, in which we test the communicative value of a KAM section
Annette G. Köhler +2 more
semanticscholar +1 more source
The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements [PDF]
MAB, 2016 For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor.
Arjan Brouwer +2 more
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