The Meaning of Audit Reports
| Autor: | Peter Moizer, Graham Holt |
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| Rok vydání: | 1990 |
| Předmět: | |
| Zdroj: | Accounting and Business Research. 20:111-121 |
| ISSN: | 2159-4260 0001-4788 |
| Popis: | This paper reports the results of a study of how the various stylised forms of audit report used in the UK are interpreted by both accountants and professional users of audited financial statements. The results indicate that both accountants and users distinguish between the various audit reports, although users found less difference than accountants. The greatest divergences of interpretation concerned the qualification relating to lack of internal control (small companies qualification) and the going concern qualification. |
| Databáze: | OpenAIRE |
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