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| Author: | Manson, S. Zaman, M. |
| Title: | Auditor communication in an evolving environment: going beyond SAS 600 auditors' reports on financial statements |
| Journal: | British Accounting Review
2001 : JUN, VOL. 33:2, p. 113-136 |
| Index terms: | Auditing Environmental economics Reporting Company reports |
| Language: | eng |
| Abstract: | The authors investigate the extent to which the new audit report, SAS 600, has been successful in aligning the view of auditors, preparers and users about issues dealt with in the expanded audit report, and the extent to which the three groups considered that it would be useful for additional matters, including corporate governance, to be reported upon by the auditor. |
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