The Accounting Review Vol. 58 No. 4 1983
The Auditor's Report: An Analysis of Opinion.
Abstract
Recently the Auditing Standards Board withdrew its proposal to clarify the language of the standard short-form audit report. This paper examines the responses by preparers, auditors, and users of financial statements that precipitated the withdrawal. Although the extent of unfavorable general reaction does not provide a complete explanation for the withdrawal, the differing reactions of various groups to its specific proposals suggest that a less ambiguous report may require a broader consensus concerning the functions and responsibilities of auditors.
- DOI
- 10.2308/tar-4483092
- Volume
- 58
- Issue
- 4
- Pages
- 787-798
- Language
- en
- Sources
- crossref openalex