FREE-FORM REPORTING AND PERCEPTIONS OF THE AUDIT
This paper explores the ability of an audit report which is ‘free-form’ to change the reader's perception of the auditor, the auditee and the auditee's financial statements, as against a standard SAS 600 report. The paper reports the results of an experimental study using part-time MBA stu...
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| Veröffentlicht in: | The British accounting review 1998-03, Vol.30 (1), p.23-38 |
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| container_end_page | 38 |
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| container_issue | 1 |
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| container_title | The British accounting review |
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| creator | HATHERLY, DAVID BROWN, TOM INNES, JOHN |
| description | This paper explores the ability of an audit report which is ‘free-form’ to change the reader's perception of the auditor, the auditee and the auditee's financial statements, as against a standard SAS 600 report. The paper reports the results of an experimental study using part-time MBA students as a surrogate for audit report readers. The ‘free-form’ report used in the experiment is based on a style of report already offered by a ‘big six’ firm to boards of directors on a private basis. It is found that the recognition and disposition of audit problems detailed in the free-form report generates a user perception of a more rigorous and useful audit. |
| doi_str_mv | 10.1006/bare.1997.0057 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0890-8389 |
| ispartof | The British accounting review, 1998-03, Vol.30 (1), p.23-38 |
| issn | 0890-8389 1095-8347 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_839112545 |
| source | Elsevier ScienceDirect Journals |
| subjects | Audit engagements Auditing Auditors Auditors reports Audits Financial reporting Financial statements Perceptions |
| title | FREE-FORM REPORTING AND PERCEPTIONS OF THE AUDIT |
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