The Nature and Extent of Contemporary ‘Audits’ of Directors' Reports
作者:
DONALD J. STOKES,
期刊:
Abacus
(WILEY Available online 1982)
卷期:
Volume 18,
issue 1
页码: 70-82
ISSN:0001-3072
年代: 1982
DOI:10.1111/j.1467-6281.1982.tb00021.x
出版商: Blackwell Publishing Ltd
关键词: Audits;Directors;Annual reports
数据来源: WILEY
摘要:
Obligations on auditors to ‘audit’ directors'reports are different in the U.K., U.S.A. and Australia. This study deals with current practices and attitudes of auditors in Australia in relation to the audit of directors'reports contained in the Annual Report of listed companies. The majority of auditors responding to a questionnaire indicated that they do ‘audit’ directors' reports, but there was no consensus on the extent of the work done or whether it should be a statutory requ
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