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Journal Articles

Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements

Stephen Kwaku Asare, Arnold M. Wright
Journal: Accounting Horizons
Accounting Horizons (2012) 26 (2): 193–217.
https://doi.org/10.2308/acch-50138
Published: 01 June 2012
...Stephen Kwaku Asare; Arnold M. Wright SYNOPSIS The purpose of this study is to evaluate the extent to which there are communication gaps among auditors and two user groups in their understanding of the messages conveyed by the standard audit report on the financial statements (SAR). Auditors...
View article titled, Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the <span class="search-highlight">Standard</span> <span class="search-highlight">Audit</span> <span class="search-highlight">Report</span> on the Financial Statements
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