Independent Auditor’s Report: Messages Conveyed and Implications
Auditing plays a crucial role in the business environment by providing assurance services to the public so as to decrease information risk by increasing the reliability of financial information provided by the business entities. As the final product of the audit, the audit report is a way by which...
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doaj-e04b1fc8a4094fdba8f405d5695e9e442020-11-25T01:59:40ZengDanubius UniversityActa Universitatis Danubius: Oeconomica2065-01752067-340X2014-10-01105517Independent Auditor’s Report: Messages Conveyed and ImplicationsSaher Aqel0AL-Quds UniversityAuditing plays a crucial role in the business environment by providing assurance services to the public so as to decrease information risk by increasing the reliability of financial information provided by the business entities. As the final product of the audit, the audit report is a way by which the auditor communicates with the public the findings of the audit process. The auditor‟s report is the only aspect of the work of auditor that can be available to the public. Thus, users are likely to assess the auditor‟s professionalism and competence by this report. The purpose of this study is to address the meaning and implication of the audit report in addition to a discussion of the messages perceived from the auditor‟s report. Differences in perceptions of the meaning of the auditor‟s report may exist between the auditors and users. Users may misperceive the nature and scope of the audit function and the level of assurance when they read the audit reporthttp://journals.univ-danubius.ro/index.php/oeconomica/article/view/2503/2243Auditing; auditor‟s report; auditor‟s responsibilities |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Saher Aqel |
spellingShingle |
Saher Aqel Independent Auditor’s Report: Messages Conveyed and Implications Acta Universitatis Danubius: Oeconomica Auditing; auditor‟s report; auditor‟s responsibilities |
author_facet |
Saher Aqel |
author_sort |
Saher Aqel |
title |
Independent Auditor’s Report: Messages Conveyed and Implications |
title_short |
Independent Auditor’s Report: Messages Conveyed and Implications |
title_full |
Independent Auditor’s Report: Messages Conveyed and Implications |
title_fullStr |
Independent Auditor’s Report: Messages Conveyed and Implications |
title_full_unstemmed |
Independent Auditor’s Report: Messages Conveyed and Implications |
title_sort |
independent auditor’s report: messages conveyed and implications |
publisher |
Danubius University |
series |
Acta Universitatis Danubius: Oeconomica |
issn |
2065-0175 2067-340X |
publishDate |
2014-10-01 |
description |
Auditing plays a crucial role in the business environment by providing assurance services
to the public so as to decrease information risk by increasing the reliability of financial information
provided by the business entities. As the final product of the audit, the audit report is a way by which
the auditor communicates with the public the findings of the audit process. The auditor‟s report is the
only aspect of the work of auditor that can be available to the public. Thus, users are likely to assess
the auditor‟s professionalism and competence by this report. The purpose of this study is to address
the meaning and implication of the audit report in addition to a discussion of the messages perceived
from the auditor‟s report. Differences in perceptions of the meaning of the auditor‟s report may exist
between the auditors and users. Users may misperceive the nature and scope of the audit function and
the level of assurance when they read the audit report |
topic |
Auditing; auditor‟s report; auditor‟s responsibilities |
url |
http://journals.univ-danubius.ro/index.php/oeconomica/article/view/2503/2243 |
work_keys_str_mv |
AT saheraqel independentauditorsreportmessagesconveyedandimplications |
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