Enhanced Auditor Reporting
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Enhanced Auditor Reporting
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Author :
language : en
Publisher:
Release Date : 2020
Enhanced Auditor Reporting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Auditing categories.
Auditor Client And Investor Consequences Of The Enhanced Auditor S Report
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Author : Mazen Almulla
language : en
Publisher:
Release Date : 2019
Auditor Client And Investor Consequences Of The Enhanced Auditor S Report written by Mazen Almulla and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This study examines the impact of the enhanced auditor's report (ISA 701) in New Zealand on audit effort (audit fees and audit delay); audit quality (absolute abnormal accruals); client disclosures (inventory) and investors (value relevance). ISA 701 requiries an enhanced auditor's report. A notable feature of the report is a section termed Key Audit Matters (KAMs). The purpose of a KAM is to disclose financial reporting risks, thereby enhancing the communication value of the audit report. We find no incremental affect related to the introduction of KAM disclosures. We find that both auditors and investors price the information in KAMs (audit fees and share prices) in both in the first year of KAM reporting and in the prior year. We note that client disclosure related to inventory KAMs are greater than non-inventory KAMs firms in both the year of KAM reporting and in the prior year.
Enhancing The Auditor S Report
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Author : Roger Simnett
language : en
Publisher:
Release Date : 2014
Enhancing The Auditor S Report written by Roger Simnett 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.
This article outlines proposed reforms to auditor reporting currently being considered by the International Auditing and Assurance Standards Board (IAASB), and other key national and transnational standard-setters and regulatory bodies. It adds to recent academic contributions on reforming the auditor's report by analyzing the 165 stakeholder responses to the IAASB's 2012 Invitation to Comment: Improving the Auditor's Report to determine levels of support for the IAASB's proposed reforms, and the differences, if any, between the views of various respondents based on stakeholder groups (e.g. audit and assurance firms, users, preparers, regulators, etc.) and regional classifications. Guided by insights from communication theory, our results show the levels of stakeholder support for the IAASB's proposed reforms addressing auditors' expectations, information and communication gaps are mixed. The strongest overall support was for enhanced auditor reporting on other information attached to, or intended to be read with, the financial statements, and the least supported initiative was including additional information in the auditor's report about the auditor's judgements and processes. Whilst overall there is generally consensus across both stakeholder groups and regions concerning the various questions investigated, we highlight where statistically significant differences between groups do exist. Notably, North American respondents were less likely to support a number of the IAASB's proposed reforms than their counterparts from other regions.
A Few Good Words
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Author : Sally F Cutler
language : en
Publisher: iUniverse
Release Date : 2010-04-07
A Few Good Words written by Sally F Cutler and has been published by iUniverse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-07 with Business & Economics categories.
Learn key strategies and skills for writing effective internal audit reports and for managing report writers.A range of issues is covered: from organization to clarity, from tone to proofreading. Throughout, realistic examples support sound, contemporary writing theory.Cutler draws on her years of consulting with and providing training for internal auditors-as well as on her formal education in writing-to provide advice that is at once insightful and down-to-earth.A useful addition to any internal audit library, A Few Good Words will help new and experienced report writers to develop, write, and polish reports that communicate essential messages readably and persuasively. It also will help those managing report writers, providing insights on reviewing and editing as well as benchmarks for writing quality.
Tell Me More
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Author : Kecia Smith
language : en
Publisher:
Release Date : 2019
Tell Me More written by Kecia Smith and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This study examines the effect of expanded audit disclosures required by ISA 700 (UK and Ireland) on the communication value of the audit report. First, I use corpus linguistic measures to evaluate the content differences in the pre-ISA 700 and post-ISA 700 audit reports. I find statistical differences in word frequency and effect sizes between the two corpora. Next, I use audit report readability and tone as language-based proxies for communication value. I find that following the passage of ISA 700 audit reports are easier to read and better reflect the risk-related nature of financial statement audits. Additional analyses show that general word dictionaries better capture the language used in auditor disclosure. In addition, I expand my analysis into the second year of implementation and find continued reductions in complexity but with some stagnation in word choice. With the heightened global interest in improving the historical pass/fail audit report, these results show that expanded audit disclosures can be communicated in a manner that is accessible and meaningful to the financial statement user.
Radical Reporting
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Author : Sara I. James
language : en
Publisher: Internal Audit and IT Audit
Release Date : 2022-04-27
Radical Reporting written by Sara I. James and has been published by Internal Audit and IT Audit this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-27 with categories.
This small volume provides the tools and techniques needed to improve reports. It does so through addressing crucial concepts all too often overlooked in the familiar rush to perform tasks, complete projects, and meet deadlines.
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.
The Language Of Audit Reports
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Author : Laura Grace Hunter
language : en
Publisher:
Release Date : 1957
The Language Of Audit Reports written by Laura Grace Hunter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with Auditing categories.
Auditor S Reporting And Investor Behaviour
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Author : Iraê Maria Guilherme Kaiser
language : en
Publisher:
Release Date : 2018
Auditor S Reporting And Investor Behaviour written by Iraê Maria Guilherme Kaiser and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Over time, businesses have become more complex and financial reporting has progressed. As a result, the uncertainty, judgements and estimations that underpin financial statements have also increased. Thus, to reduce the information risk, one of investor's main approaches is to rely on audited financial statements. The auditor's report presents an opinion on the financial statements, which presents to the investor an opinion on the financial statements. However, the auditor's report has up until now been a standard pass/fail report, without more detailed information on how the audit procedures where conducted, or companies specific risk. Investors and other users of financial statements have demanded greater transparency and insight into auditing, because auditors are professionals who conduct their work behind the scenes. As a response, the International Auditing and Assurance Standards Board (IAASB) introduced changes to the auditor's report. This thesis investigates the usefulness of the information delivered to investors and whether there is a reduction in information asymmetry. A quantitative research approach in addition to panel data regressions analysed a sample of 252 listed companies in the Brazilian stock market, for the years 2015 and 2016. The results showed that a reduction in information asymmetry occurred after the implementation of the new disclosure regime. Future studies could examine the audit report impact closely to others factors, and also an qualitative research might give better inside from the investors perspective.
The Auditor S Reporting Obligation
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Author : Douglas R. Carmichael
language : en
Publisher:
Release Date : 1972
The Auditor S Reporting Obligation written by Douglas R. Carmichael and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Auditing categories.