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    Auditor Communication in an Evolving Environment: going beyond SAS 600 auditors' reports on financial statements

    Zaman, M

    British Accounting Review. 2001;32(2):113-136.

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    Abstract

    In 1993 the Auditing Practices Board issued an expanded audit report, SAS 600 Auditors’ Reports on Financial Statements, in an attempt to educate users and to clarify certain matters pertaining to the audit function. This paper investigates the extent to which the new audit report, SAS 600, has been successful in aligning the views of auditors, preparers and users about issues dealt with in the expanded audit report, and the extent to which the three groups considered that it would be useful for additional matters, including corporate governance, to be reported upon by the auditor. Our findings suggest that SAS 600 has been successful in clarifying the purpose of the audit and the respective responsibilities of auditors and directors. However, to meet the expectations of users and to add more value, the audit report needs to provide more information about the findings of the audit.

    Bibliographic metadata

    Type of resource:
    Content type:
    Publication type:
    Publication form:
    Author list:
    Published date:
    Journal title:
    ISSN:
    Volume:
    32
    Issue:
    2
    Start page:
    113
    End page:
    136
    Total:
    24
    Pagination:
    113-136
    Digital Object Identifier:
    10.1006/bare.2001.0157
    Access state:
    Active

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    University researcher(s):

    Record metadata

    Manchester eScholar ID:
    uk-ac-man-scw:1b8147
    Created:
    27th August, 2009, 08:53:26
    Last modified by:
    Zaman, Mahbub
    Last modified:
    1st October, 2014, 19:46:23

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