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Australian audit reports: 1996-2003
journal contribution
posted on 2006-01-01, 00:00 authored by E Carson, A Ferguson, Roger SimnettRoger SimnettIn 1996 Australia revised audit reporting standard AUS 702 to align with many of the concepts in the international audit reporting standard ISA 700. These included preventing auditors issuing a “subject to” qualified opinion, and permitting auditors to modify the audit report in specific circumstances by including an emphasis of matter (EoM) paragraph. This research examines the frequency with which different types of opinions are issued and the circumstances giving rise to the inclusion of an EoM paragraph, and compares the types of opinions issued by the major audit firms and for the various industry sectors over the period 1996-2003. © 2006 CPA Australia.
History
Journal
Australian Accounting ReviewVolume
16Issue
40Pagination
89 - 96Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journal; C Journal articleUsage metrics
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