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James Gunn
Managing Director, Professional Standards
Why Change the Auditor’s Report?
Enhance communicative
Stimulate more robust
interactions and value to users
communication
between auditor and Improve audit
entity quality and
professional skepticism
Boilerplate,
generic Consistency
language; and
not relevant to Comparability
the entity or audit
Entity- and
Relevance and audit specific
information of
Usefulness increased value
Other Key Features of the New Auditor’s Report
Interactions
Process
Regul-
TCWG
ators
Audit
Quality
Inputs Outputs
Manage-
Users
ment
Independent
and challenging Transparency &
skeptical mindset audit quality
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