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Auditor Reporting, Technical Articles
New and Revised Auditor Reporting Standards – Enhancing Communication Value
12 Apr 2015
Enhanced auditor reporting is viewed as critical to the perceived value of the financial statement audit and thus to the continued relevance of the auditing profession.
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Auditor Reporting, Technical Articles
Exposure Draft: Reporting on Audited Financial Statements – Clarification or Confusion?
24 Jul 2014
Across the world, changes have either been made or are in the process of being made to the auditor’s report due to users’ criticisms on the lack of relevance or insight provided by the Pass/Fail model of the report.
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Auditor Reporting, Technical Articles
ISCA-NUS Enhanced Independent Auditor’s Report Survey
21 Jul 2014
The global financial crisis and the European Commission (EC) proposals on audit reform call for auditors’ reports to be more informative and transparent.
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Auditor Reporting, Technical Articles
Shaping Auditors’ Communication – Understanding Potential Implications, Embracing Challenges For Enhanced Value (Part 2)
20 Jan 2014
This article discusses the implications of the proposed changes, challenges that stakeholders should be cognisant of, as well as proposed solutions to these issues.
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Auditor Reporting, Technical Articles
Shaping Auditors’ Communication – IAASB’s Exposure Draft Heralds a Sea Change in Auditor Reporting (Part 1)
15 Oct 2013
June 2013, the International Auditing and Assurance Standards Board (IAASB) unanimously approved for exposure a set of proposed International Standards on Auditing (ISAs) which aim to improve the existing auditor's report.
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Auditor Reporting, Technical Articles
No Choice But to Move With Times
28 May 2013
The financial statements of most companies in Singapore are audited annually by their auditors who would then opine on whether these statements give a true and fair reflection of the financial health and performance of the companies.
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Auditor Reporting, Technical Articles
Winds of Change Sweeping Through Auditor’s Report – A Welcome Breeze!
07 Jan 2013
The final revised standards are expected to hit the streets in June 2014, at which point stakeholders can expect to see significant changes in the auditor’s report.
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Auditor Reporting, Technical Articles
Bane Or Boon? Facelift For The Auditor’s Report
04 Dec 2012
In today’s competitive business environment, everyone wants more information about companies.
Displaying results 11 - 18 of 18 search results