Add to ORKGThe most recent effort at restating the auditor\u27s standard report, SAS 58, is the most comprehensive statement of the auditor\u27s role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor\u27s public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions\u27s history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, some assessment of the potential future changes to the report are p...
This paper explores the efforts of the audit profession to dominate definitions of their roles and r...
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to St...
In a field experiment, the authors examine whether three alternative versions of the auditor’s stand...
The most recent effort at restating the auditor\u27s standard report, SAS 58, is the most comprehens...
The most recent effort at restating the auditor\u27s standard report, SAS 58, is the most comprehens...
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Pres...
The Auditing Standards Board is issuing this Statement to help the public understand the auditor\u27...
The proposed statement concerns the content and wording of the standard report on audited financial ...
This study addresses the lack of research on the process by which authoritative auditing standards a...
This article examines audit reporting of accounting principles changes under SAS 58 and compares the...
The statements revised are: auditor\u27s consideration of an entity\u27s ability to continue as a go...
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports ...
CPAs use the auditor\u27s report to communicate their opinions of an entity\u27s financial statement...
This paper explores the efforts of the audit profession to dominate definitions of their roles and r...
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to St...
In a field experiment, the authors examine whether three alternative versions of the auditor’s stand...
The most recent effort at restating the auditor\u27s standard report, SAS 58, is the most comprehens...
The most recent effort at restating the auditor\u27s standard report, SAS 58, is the most comprehens...
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Pres...
The Auditing Standards Board is issuing this Statement to help the public understand the auditor\u27...
The proposed statement concerns the content and wording of the standard report on audited financial ...
This study addresses the lack of research on the process by which authoritative auditing standards a...
This article examines audit reporting of accounting principles changes under SAS 58 and compares the...
The statements revised are: auditor\u27s consideration of an entity\u27s ability to continue as a go...
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports ...
CPAs use the auditor\u27s report to communicate their opinions of an entity\u27s financial statement...
This paper explores the efforts of the audit profession to dominate definitions of their roles and r...
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to St...
In a field experiment, the authors examine whether three alternative versions of the auditor’s stand...