Business Commons^™

The New Auditor's Report: Have The Benefits Of Wording Changes Been Acknowledged Outside The Cpa Profession?, Marshall A. Geiger

Accounting Faculty Publications

CPAs use the auditor's report to communicate their opinions of an entity's financial statements and related disclosures. Concerned parties, in turn, use the report to assess the integrity of the financial statements and the accuracy of the disclosures.

In 1988, the American Institute of CPAs auditing standards board established new wording for the standard unqualified audit report. It also revised the reporting requirements and types of audit reports allowed (for example, the subject-to report for uncertainties and except-for report for consistency departures were eliminated). The new wording appears in Statement on Auditing Standards no. 58, Reports on Audited Financial Statements …

Operations Auditing, A Study Of The Newest Phase Of Internal Auditin, Russell William Miller

Master's Theses

The purpose of this paper is to stipulate internal auditing as an independent appraisal activity within an organization for the review of accounting, financial, and other operations as a basis for service to management.

Auditing Standards And Procedures : Illustrated By A Case Study, Lawrence Clifton Sullivan

Master's Theses

This thesis is confined to a discussion of auditing standards and procedures and their application illustrated by a case study or an actual audit or examination. Such a discussion is addressed primarily to students and practitioners of professional accountancy. However, it should be enlightening to anyone interested in the work done in a typical case by an independent certified public accountant in order to express an opinion on the financial statements.