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
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. The limited transparency regarding an auditor’s actual activities, has contributed to the dissatisfaction conc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Pensoft
2016-12-01
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| Series: | MAB |
| Online Access: | https://mab-online.nl/article/31228/download/pdf/ |