...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...

...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...