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| Author: | Geiger, M. |
| Title: | The new auditor's report |
| Journal: | Journal of Accountancy
1994 : NOV, p. 59-65 |
| Index terms: | ACCOUNTING FINANCE LITIGATION |
| Language: | eng |
| Abstract: | Have the benefits of wording changes been acknowledged outside the CPA profession? CPAs use the auditor's report to communicate their opinions of an entity's financial statements and related disclosures. Concerned parties, in turn, use the report to assess the integrity of the financial statements and the accuracy of the disclosures. In 1988, the American Institute of CPAs auditing standards board established new wording for the standard unqualified audit report. |
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