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Author:Beattie, V.
Fearnley, S.
Brandt, R.
Title:Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors
Journal:International Journal of Auditing
2000 : JUL, VOL. 4:2, p. 177-202
Index terms:Auditors
Corporate audit
Financial statements
United Kingdom
Freeterms:Audit committees
Interaction
Relationships
Language:eng
Abstract:This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors and audit engagement partners. It explores the scope of interactions using a static, questionnaire approach.
SCIMA record nr: 214782
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