Auditors Report

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The Auditor S Report And Investor Behavior

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Author : Ralph W. Estes
language : en
Publisher: Free Press
Release Date : 1982

The Auditor S Report And Investor Behavior written by Ralph W. Estes and has been published by Free Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Business & Economics categories.

Audit Reports And Stock Markets

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Author : Kim Ittonen
language : en
Publisher: University of Vaasa
Release Date : 2009

Audit Reports And Stock Markets written by Kim Ittonen and has been published by University of Vaasa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.

Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.

Audit Reports

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Author : Paul Coram
language : en
Publisher:
Release Date : 2014

Audit Reports written by Paul Coram and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.

The auditor's report is central to the value of the audit process. Research shows that the auditor's report per se has value to users of financial reports. It provides users with an enhanced level of reliability and confidence in their evaluation of a company's financial statements, and this chapter presents some of the research supporting this assertion. The auditor's report is intended to communicate to users that reasonable assurance is provided by the auditor that there are no material misstatements in the financial statements. While users have a broad understanding of this, research suggests that there is a significant gap between auditors and users' understanding of what is provided - often referred to as the 'expectations gap'.This lack of understanding by users often does not manifest itself in any particular issues as long as the audited entity continues to be a going concern. However, misperceptions are highlighted when there is a 'crisis' such as in 2008, and users start to ask why the auditor did not do more. It is in times such as these that the expectations gap becomes a prominent issue and focus is directed at what the auditor did or did not say in the auditor's report. Related to (or contributing to) this gap, research also shows that the auditor's report is generally not read beyond users evaluating whether it is modified or not - and perhaps to check whether it was audited by a Big 4 auditor or not. It should be noted that viewing the auditor's report as a pass/fail document does provide some value to many users, but the evidence suggests that it also contributes to a significant lack of understanding of auditing. Research suggests that the standard or 'boilerplate' nature of auditor's reports is also part of the problem. Related to this is the fact that auditor's reports mainly focus on trying to explain what an audit is, whereas the research suggests that users want information about the specific audit that was conducted. Current proposals of the International Auditing and Assurance Standards Board (IAASB) suggest a few ways of making auditor's reports more informative.

Independent Auditors Report On The Internal Control Structure

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Author : Palau
language : en
Publisher:
Release Date : 1994

Independent Auditors Report On The Internal Control Structure written by Palau and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Finance, Public categories.

The Auditor S Report On Financial Statements

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Author : International Federation of Accountants. International Auditing Practices Committee
language : en
Publisher:
Release Date : 1983

The Auditor S Report On Financial Statements written by International Federation of Accountants. International Auditing Practices Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Auditing categories.

The Auditor S Report

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Author : J. Herman Brasseaux
language : en
Publisher:
Release Date : 1972

The Auditor S Report written by J. Herman Brasseaux and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Business & Economics categories.

The Auditor S Report Its Meaning And Significance

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Author : National Conference of Bankers and Certified Public Accountants
language : en
Publisher:
Release Date : 1967

The Auditor S Report Its Meaning And Significance written by National Conference of Bankers and Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with Auditing categories.

Auditors Report On Financial Statements

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Author :
language : en
Publisher:
Release Date : 1993-01-01

Auditors Report On Financial Statements written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-01-01 with Auditing categories.

Auditor S Report For The Year

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Author : European Coal and Steel Community
language : en
Publisher:
Release Date : 1977

Auditor S Report For The Year written by European Coal and Steel Community and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with categories.

Independent Auditor S Report On Internal Control Structure Year Ended

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Author : Marshall Islands. Office of the Auditor-General
language : en
Publisher:
Release Date : 1990

Independent Auditor S Report On Internal Control Structure Year Ended written by Marshall Islands. Office of the Auditor-General and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Finance, Public categories.