TITLE

Proposed Changes To Audit Reports

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
July 2001
SOURCE
Financial Executive;Jul/Aug2001, Vol. 17 Issue 5, p62
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article examines the proposed changes to audit reports by the International Federation of Accountants (IFAC). IFAC's International Auditing Practices Committee (IAPC) has recommended revisions to International Standard on Auditing (ISA) 700, "The Auditor's Report on Financial Statements," in order that users will be able to more fully understand the context for the auditor's opinion. The revisions pertain to changes to the standard on audit reports requiring auditors to clearly state the financial reporting method being used to prepare the financial statements.
ACCESSION #
31722627

 

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