Comments by the auditing standards committee of the auditing section of the american accounting association on the IAASB proposal

Improving the auditor's report

Long Chen, Keith L. Jones, Ling Lei Lisic, Paul N Michas, Robert Pawlewicz, Mikhail B. Pevzner

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

Recently, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its proposal to improve the current format of the auditor's report under International Auditing Standards. This commentary summarizes the contributors' views on the various alternatives proposed in the IAASB proposal, entitled, Improving the Auditor's Report. The invitation to comment (which invited comments through October 8, 2012), with links to the proposal, is available at: http://www.ifac.org/publications-resources/improving-auditor-s-report. Our comments submitted to the IAASB appear below.

Original languageEnglish (US)
JournalCurrent Issues in Auditing
Volume7
Issue number1
DOIs
StatePublished - Jan 2013
Externally publishedYes

Fingerprint

Assurance
Auditors
Auditing
Auditing standards
Resources

ASJC Scopus subject areas

  • Accounting

Cite this

Comments by the auditing standards committee of the auditing section of the american accounting association on the IAASB proposal : Improving the auditor's report. / Chen, Long; Jones, Keith L.; Lisic, Ling Lei; Michas, Paul N; Pawlewicz, Robert; Pevzner, Mikhail B.

In: Current Issues in Auditing, Vol. 7, No. 1, 01.2013.

Research output: Contribution to journalArticle

@article{e9cc2db2671641c988878b9f3cc1e1cd,
title = "Comments by the auditing standards committee of the auditing section of the american accounting association on the IAASB proposal: Improving the auditor's report",
abstract = "Recently, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its proposal to improve the current format of the auditor's report under International Auditing Standards. This commentary summarizes the contributors' views on the various alternatives proposed in the IAASB proposal, entitled, Improving the Auditor's Report. The invitation to comment (which invited comments through October 8, 2012), with links to the proposal, is available at: http://www.ifac.org/publications-resources/improving-auditor-s-report. Our comments submitted to the IAASB appear below.",
author = "Long Chen and Jones, {Keith L.} and Lisic, {Ling Lei} and Michas, {Paul N} and Robert Pawlewicz and Pevzner, {Mikhail B.}",
year = "2013",
month = "1",
doi = "10.2308/ciia-50336",
language = "English (US)",
volume = "7",
journal = "Current Issues in Auditing",
issn = "1936-1270",
publisher = "American Accounting Association",
number = "1",

}

TY - JOUR

T1 - Comments by the auditing standards committee of the auditing section of the american accounting association on the IAASB proposal

T2 - Improving the auditor's report

AU - Chen, Long

AU - Jones, Keith L.

AU - Lisic, Ling Lei

AU - Michas, Paul N

AU - Pawlewicz, Robert

AU - Pevzner, Mikhail B.

PY - 2013/1

Y1 - 2013/1

N2 - Recently, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its proposal to improve the current format of the auditor's report under International Auditing Standards. This commentary summarizes the contributors' views on the various alternatives proposed in the IAASB proposal, entitled, Improving the Auditor's Report. The invitation to comment (which invited comments through October 8, 2012), with links to the proposal, is available at: http://www.ifac.org/publications-resources/improving-auditor-s-report. Our comments submitted to the IAASB appear below.

AB - Recently, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its proposal to improve the current format of the auditor's report under International Auditing Standards. This commentary summarizes the contributors' views on the various alternatives proposed in the IAASB proposal, entitled, Improving the Auditor's Report. The invitation to comment (which invited comments through October 8, 2012), with links to the proposal, is available at: http://www.ifac.org/publications-resources/improving-auditor-s-report. Our comments submitted to the IAASB appear below.

UR - http://www.scopus.com/inward/record.url?scp=84879556764&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84879556764&partnerID=8YFLogxK

U2 - 10.2308/ciia-50336

DO - 10.2308/ciia-50336

M3 - Article

VL - 7

JO - Current Issues in Auditing

JF - Current Issues in Auditing

SN - 1936-1270

IS - 1

ER -