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Description

This study addresses the lack of research on the process by which authoritative auditing standards are established by presenting a longitudinal study of the two-year development of SAS No 58, "Reports on Audited Financial Statements", by the Auditing Standards Board. The study catalogues and examines the perspectives and influences of virtually all parties involved in establishing the standard, including the comment letters, from the Financial Executives Institute, Treadway Commission, and the Securities and Exchange Commission. The result is an extensive identification and rigorous analysis of the issues surrounding audit reports, alternative solutions considered, and the rationale underlying the ultimate decisions. The study also provides an elaboration on the content analysis research methodology used to assess the comment letters and how this assessment was integrated into the overall study. Additionally, the study describes the history behind audit reporting in the United States, and includes an exhaustive summary of the research related to the auditor's report in a well-organized annotated bibliography.

ISBN

9781559385619

Publication Date

1993

Publisher

JAI Press Inc.

City

Greenwich, CT

Keywords

auditor reports

School

Robins School of Business

Department

Accounting

Disciplines

Accounting

Comments

This title is part of a two volume set title Studies in Managerial and Financial Accounting. Edited by Marc J. Epstein.

Volume 1: Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board.

Volume 2: The Shareholders Use of Corporate Annual Reports. Written by Marc J. Epstein and Moses L. Pava.

[Introduction to] Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board

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