... of Accounting, Lawrence, KS, USA. Editor’s note: Accepted by Linda A. Myers, under the Senior Editorship of D. Scott Showalter. audit practice fraud risk assessment fraud risk identification fraud risk response recent and future research The financial statement auditor’s (hereafter...

...? auditor going concern opinions audit practitioner views audit practice auditor reports Evaluating whether a financially distressed client will survive through the subsequent year and determining whether their opinion needs to be modified to indicate any material doubt is one of the most...

... practitioner views audit practice auditor reports At present, the auditor’s report containing their opinion on the financial statements is the only direct communication from the auditor to interested parties outside of the client organization. Their decision regarding whether to modify the audit...