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Keywords: financial statements
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 323–351.
Published: 01 May 2013
...Theodore J. Mock; Jean Bédard; Paul J. Coram; Shawn M. Davis; Reza Espahbodi; Rick C. Warne SUMMARY This research synthesis evaluates relevant research concerning the audit report. For too long, there has been a significant “expectations gap” between what financial statement users expect an audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
Published: 01 February 2012
...Brant E. Christensen; Steven M. Glover; David A. Wood SUMMARY The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet...