TheTrueAndFairView: A StudyOfAustralianAuditors‘ ApplicationOf theConcept
作者:
Craig Deegan,
Pamela Kent,
Ching‐Ju Lin,
期刊:
Australian Accounting Review
(WILEY Available online 1994)
卷期:
Volume 4,
issue 7
页码: 2-12
ISSN:1035-6908
年代: 1994
DOI:10.1111/j.1835-2561.1994.tb00146.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
A fundamental requirement of Australian corporate reporting is that financial statements be “true and fair”. This paper describes the history of the true and fair requirement in Australia, considers various meanings which have been attributed to the concept and examines the merits of eliminating the qualitative standard of the true and fair view. Special attention is given to auditors' definitions of the term, and how they design their audit testing of truth and fairness, as distinct from compliance with applicable accounting standards and other statutory disclosure requireme
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