International Economics.

What words and phrases in the standard audit report imply a risk that the financial statements might contain a material misstatement?
December 26, 2020
Discuss the term ‘scope limitation’.
December 26, 2020

The role of the auditor has changed over the years in response to changes in economic and political institutions. Consequently, the nature of an audit today is different from what it was in the 1950s. However, the format of a standard audit report, which consists of a series of short coded messages, has remained unchanged for many years. There have been debates on the usefulness of the unqualified standard audit report in its current form for potential users of financial statements. Discuss the usefulness of the current audit report in a changing environment. Develop your opinion on the usefulness of report in decision-making process with regard to the users of the audit report (shareholders, lending institutions, regulatory agencies, etc.).

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