国际审计报告准则的最新发展述评——基于期望差、信息差和沟通差的分析框架

Abstract
Figure/Table
References (0)
Related Citation (0)

Download: PDF (484 KB) HTML (1 KB)
Export: BibTeX | EndNote (RIS)

Abstract On Jan. 15, 2015, the international auditing and verification standards board officially issued the revised auditing report standard, which ended the use of 80-year-old short-form auditing report mode and ushered in a new era of using the long-form auditing report mode. The latter is expected to have far-reaching influence on the auditing profession. The new standard made a lot of efforts in narrowing the expectation distance, information gap, and communication gap, but we may still encounter a lot of challenges and problems in its implementation. Only when the ideas behind the standard revision are carried out in practice can the new standard have expected effect.

Key words： international auditing report standard expectation distance information gap communication gap

Received: 24 April 2015

PACS:

F813/817

	Service

	E-mail this article
	Add to my bookshelf
	Add to citation manager
	E-mail Alert
	RSS
	Articles by authors
	LIU Mu-hua
	CAI Li
	LIU Yao
	YU Yu

Cite this article:

LIU Mu-hua,CAI Li,LIU Yao等. Review of the Latest Development of International Auditing Report Standard: Based on the Analytical Structure of Expectation Distance, Information Gap, and Communication Gap[J]. , 2015, 32(5): 59-66.

URL:

https://xb.szu.edu.cn/EN/ OR https://xb.szu.edu.cn/EN/Y2015/V32/I5/59

[1] International Auditing and Assurance Standards Board(IAASB). Reporting on audited financial statements——new and revised auditor reporting standards and related confor-ming amendents [EB/OL]. https://www.ifac.org/sites/default/files/publications/files/Reporting-on-AFS-New-&-Revised-Stds-Combined_1.pdf. 2015-01-15.
[2] Public Company Accounting Oversight Board (PCAOB) .Concept release on possible revisions to PCAOB standards related to reports on audited financial statements[EB/OL].http://pcaobus.org/Rules/Rulemaking/Docket034/Concept_R-elease.pdf.2011-06-21.
[3] Public Company Accounting Oversight Board (PCAOB). Proposed auditing standards——The auditor's report on an audit of financial statements when the auditor expresses an unqualified opinion; The auditor's responsibilities regarding other information in certain documents containing audited financial statements and the related auditor's report; and Related amendments to PCAOB standards. PCAOB Release No. 2013-005, August 13[EB/OL]. http://pcaobus.org/Rules/Rulemaking/Docket034/Release_2013-005_ARM.pdf.2013-08-13.
[4] European Commission (EC) .Proposal for a regulation of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities [EB/OL].http://ec.europa.eu/internal_market/auditing/docs/reform/regulation_en.pdf.2011-11-30.
[5] European Commission (EC).Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing commission decision 2005/909/EC [EB/OL].http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014R0537&from=EN. 2014-05-27.
[6] U.S. Department of Treasury's Advisory Committee on the Auditing Profession. Final report of Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury[EB/OL].http://www.treasury.gov/about/organization-al-structure/offices/Documents/final-report.pdf, 2008-10-06.
[7] International Organization of Securities Commissions. Auditor communications: Consultation report [EB/OL].http://www.iosco.org/library/pubdocs/pdf/IOSCOPD303.pdf.2009-09-30.
[8] International Auditing and Assurance Standards Board(IAASB).Consultation paper: Enhancing the value of auditor reporting: Exploring options for change[EB/OL].http://www.ifac.org/sites/default/files/publications/exposure-drafts/CP_ Auditor_Reporting-Final.pdf.2011-05-16.
[9] International Auditing and Assurance Standards Board(IAASB).Invitation to comment, Improving the auditor's report[EB/OL].https://www.ifac.org/sites/default/files/public-ations/files/Aud-itor_Reporting_Invitation_to_Comment-final_0.pdf, 2012-06-21.
[10] International Auditing and Assurance Standards Board(IAASB). Proposed International Standard on Auditing 720(Revised)——The auditor's responsibilities relating to other information [EB/OL]https://www.ifac.org/sites/default/files/meetings/files/20141124-IAASB_CAG-Agenda_Item_A.1-ISA_720-Marked-final_0.pdf.2014-11-24.
[11] Knechel, W. Robert, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik, and Uma K. Velury. Audit quality: Insights from the academic literature[J].Auditing: A Journal of Practice & Theory, 2013(Supplement 1):385-421.
[12] Simnett Roger and Huggins Anna. Enhancing the auditor's report: To what extent is there support for the IAASB's proposed changes?[J].Accounting Horizons, 2014(4): 719-747.
[13] Mock, T. J., J. Bedard, P. J. Coram, S. Davis, R. Espah-bodi, and R. C. Warne. The audit reporting model: Current research synthesis and implications[J].Auditing: A Journal of Practice & Theory, 2013 (1): 323-351.
[14] PricewaterhouseCoopers(PWC).Auditor reporting momentum builds towards more information reports [EB/OL]. http://www.pwc.com/en_GX/gx/audit-services/publications/assets/pwc-auditor-reporting-momentum-builds-june-2014.pdf.2014-06-30.