Extended audit reporting quality under scrutiny
Have extended audit reports delivered on their promise? US accounting professor Miguel Minutti-Meza raises questions about their effectiveness but sees them as a first step towards enhanced auditor reporting.
Ask yourself a couple of questions: “Do you think expanded audit reports help users to assess a company’s financial reporting quality or risks? Do you think the expanded reports help users to assess a company’s audit quality or risks?”
This is how Miguel Minutti-Meza, Associate Professor of Accounting at the University of Miami, recently began ICAEW’s first virtual PD Leake lecture, The art of conversation: the extended audit report – and they are important questions.
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