Relevant bibliographies by topics / Auditor's Report

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Academic literature on the topic 'Auditor's Report'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 June 2025

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Journal articles on the topic "Auditor's Report"

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Gray, Glen L., Jerry L. Turner, Paul J. Coram, and Theodore J. Mock. "Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors." Accounting Horizons 25, no. 4 (2011): 659–84. http://dx.doi.org/10.2308/acch-50060.

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SYNOPSIS U.S. and international auditing standard setters continue to raise questions about standard auditors' reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor's report. These questions point to a continued existence of an “audit expectation gap.” To investigate perceptions and misperceptions regarding the auditor's report, we conducted focus groups with five different stakeholder groups—financial statement preparers (CFOs), users (bankers, analysts, and non-professional investors), and external auditors. This approach allows detailed comparisons between the perceptions of the different stakeholder groups affected by the auditor's report. Findings include that financial statement users value the audit, but do not read the entire auditor's report. It is not clear to users, preparers, and auditors what the auditor's report is intended to communicate or the level of assurance being provided by the report. Stakeholders offered numerous suggestions to improve the auditor's report, but they also recognize those suggestions could significantly change the auditor's risk profile and increase audit fees. We suggest future research to determine if potential changes to the auditor's report would change users' behavior and if any resulting benefits outweigh the additional risks and costs.
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Syahputra, Briyan Efflin, Anggit Esti Irawati, Akhmad Afnan, and Btari Bunga Ceisari. "DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS." International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 2, no. 1 (2020): 36–43. http://dx.doi.org/10.46923/ijbhes.v2i1.65.

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The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.
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Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection." Current Issues in Auditing 11, no. 1 (2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.

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SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affiliation with management into their selection decision. Specifically, an auditor's prior affiliation with management negatively impacts his/her chances of being selected by the audit committee. To the extent inspection results measure auditors' competence and prior affiliation with management measures auditor independence, the authors find auditor independence influences auditor selection decisions only when an auditor is deemed competent. In this paper, I discuss the implications of Abbott et al.'s (2016) findings for auditors, public companies, audit committees, and regulators/policymakers interested in understanding whether and how major aspects of the Sarbanes-Oxley Act of 2002 are being implemented within corporate governance.
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Author, No. "Auditor's Report." Journal of Nepal Medical Association 19, no. 60 (2003): 80–82. http://dx.doi.org/10.31729/jnma.1775.

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Havasi, Rodabeh, and Roya Darabi. "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange." Asian Social Science 12, no. 8 (2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.

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<p>This study examines the effect of auditor’s industry specialization on quality of financial reporting of the listed companies in Tehran Stock Exchange during the period of 7 years from 2008 to 2014. It is expected that industry specialist auditors will show more competence and auditing quality in discovering opportunistic behavior in executives and most probably they will report financial statements to maintain their reputation; in other words, it is expected that auditors specialized in industry will have an effective role in corporate governance and improving the quality of financial reporting. In this research, the accurate of predicting future cash flows operations through components of the operation profit was served as a measure for the quality of financial reporting and patters of the market share based on the total audited properties of the company and total auditor income was used as auditor expertise characteristics in that audited unit's industry were used. A total number of 119 companies were selected as samples and using logit regression model, the results were analyzed. The findings suggest that auditor's expertise in the industry, has a direct impact on the quality of corporate financial reporting. In this regard, testing the research's hypotheses showed that the auditor expertise in the industry (on the basis of market share pattern based on auditor's total revenue) has no significant effect on the quality of financial reporting. However, if the auditor expertise in the industry (on the basis of market share pattern based on the sum of the audited assets) was to be measured, it will leave a significant effect on the quality of financial reports. Therefore, it is concluded that the factor of the auditor's expertise in the industry is sensitive in relation with the type of indices used to assess it. </p>
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Krishnan, Jagan, and Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report." AUDITING: A Journal of Practice & Theory 24, s-1 (2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.

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The U.S. Securities and Exchange Commission (SEC) recently made timely reviews of quarterly financial statements mandatory for all registrants. The objective is to improve corporate quarterly reporting. However, formal review reports are not required to be included in 10-Q filings, and may not even be issued by auditors. A priori, one would expect these reports to be useful to investors if they imply added auditor diligence or if they contain modifications to the standard report. We find that only 5.7 percent of the companies in our sample attached the auditor's review report in their 10-Q filings. Also the majority of these reports are “clean,” suggesting that clients may not be disclosing the reports when they are modified. After controlling for factors such as auditor type, agency costs, capital market transactions, and company size, we find a significant negative association between auditors' litigation risk and disclosure of the review report. In addition, we find that the disclosure of the review report is associated with auditor type and company size.
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Atmaja Negara, I. Putu Agus. "PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR." Journal of Applied Management and Accounting Science 1, no. 2 (2020): 128–40. http://dx.doi.org/10.51713/jamas.v1i2.20.

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Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.
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Simnett, Roger, and Anna Huggins. "Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?" Accounting Horizons 28, no. 4 (2014): 719–47. http://dx.doi.org/10.2308/acch-50791.

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SYNOPSIS This article outlines proposed reforms to auditor reporting currently being considered by the International Auditing and Assurance Standards Board (IAASB), and other key national and transnational standard-setters and regulatory bodies. It adds to recent academic contributions on reforming the auditor's report by analyzing the 165 stakeholder responses to the IAASB's 2012 Invitation to Comment: Improving the Auditor's Report to determine levels of support for the IAASB's proposed reforms, and the differences, if any, between the views of various respondents based on stakeholder groups (e.g., audit and assurance firms, users, preparers, regulators, etc.) and regional classifications. Guided by insights from communication theory, our results show the levels of stakeholder support for the IAASB's proposed reforms addressing auditors' expectations, information, and communication gaps are mixed. The strongest overall support was for enhanced auditor reporting on other information attached to, or intended to be read with, the financial statements, and the least supported initiative was including additional information in the auditor's report about the auditor's judgments and processes. While overall there is generally consensus across both stakeholder groups and regions concerning the various questions investigated, we highlight where statistically significant differences between groups do exist. Notably, North American respondents were less likely to support a number of the IAASB's proposed reforms than their counterparts from other regions. Data Availability: The data used in this study are referred to on the IAASB's website.
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Doxey, Marcus M., Stephen H. Fuller, Marshall A. Geiger, et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2016-003, Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards." Current Issues in Auditing 11, no. 1 (2016): C26—C40. http://dx.doi.org/10.2308/ciia-51651.

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SUMMARY On May 11, 2016 the Public Company Accounting Oversight Board (PCAOB) issued a request for comment on Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, a reproposal of its August 2013 proposed auditor reporting standard. The reproposal retains the pass/fail model of the existing auditor's report while seeking to enhance the form and content of the report. The reproposal solicited public comment on the following significant changes to the existing auditor's report: (1) add a description of “critical audit matters” that provides audit-specific information about especially challenging, subjective, or complex aspects of the audit as they relate to the relevant financial statement accounts and disclosures, (2) add a statement about auditor independence and the phrase “whether due to error or fraud” when describing the auditor's responsibilities to obtain reasonable assurance about whether the financial statements are free of material misstatements, (3) add a statement related to auditor tenure, and (4) standardize the form of the auditor's report, requiring the opinion be the first section of the auditor's report and requiring section titles to guide the reader. The comment period ended on August 15, 2016. This commentary summarizes the participating committee members' views on the alternatives presented in the request for comment. Data Availability: The concept release, proposed and reproposed rules, and supplemental information are available at: http://pcaobus.org/Rules/Rulemaking/Pages/Docket034.aspx
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Cassidy, Daniel J. "Independent Auditor's Report." American Journal of Pharmaceutical Education 74, no. 10 (2010): S20. http://dx.doi.org/10.5688/aj7410s20.

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Dissertations / Theses on the topic "Auditor's Report"

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Rahnert, Katharina. "The evolution of the Swedish auditor's report." Doctoral thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-63720.

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The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making processes? As the object of study, the Swedish auditor’s report is chosen since it has, up to the present day, deviated from reports in other jurisdictions and thus enables an extension of knowledge in the field of audit reporting. The first part of this dissertation contributes to previous auditing history and auditing profession research by answering the first research question through an analysis of approximately 1,800 historical Swedish auditor’s reports and numerous related documents. Applying a critical-theory perspective, the research findings suggest that during the course of history, auditors were able to adopt an auditor’s rather than a user’s perspective despite arguing in the interest of users. The second part of the dissertation contributes to previous audit reporting and expectation gap research by answering the second research question through a vignette experiment with Swedish financial statement users. The research findings indicate that dissatisfaction with the current auditor’s report can be reduced through additional entity-specific information concerning the auditor’s independence, the audit process and the audit findings, and less general information about the auditor’s responsibilities. Overall, this dissertation connects past events concerning the auditor’s report to current challenges and indicates possible future developments.<br>The auditor’s report is the financial auditor’s primary means of communication with users of financial statements. It has been criticised for being an uninformative document at least since the late nineteenth century. Persistent requests for change in order to facilitate users’ decision-making processes include detailed information about the audited financial statements, the conducted audits and the auditors. Despite these requests, auditors have only recently started to provide some entity-specific information in their reports. This dissertation contributes to the topical issue of audit reporting in relation to users’ needs through two studies. The first study retraces the historical evolution of the auditor’s report in order to explain the driving forces behind this evolution and the reasons why users have had to accept uninformative reports for such a long time. The second study examines ways to reduce dissatisfaction with and misperceptions of audit reporting and evaluates the current auditor’s report with regard to financial statement users’ decision-making processes. Overall, the findings of this dissertation cast doubt on the past and current willingness of auditors to deliver reports that are aligned with users’ needs to make informed decisions.
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Domingos, Francisco Borges de Almeida. "O impacto da introdução das key audit matters nos honorários dos auditores." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17345.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Tem-se vindo a verificar um aumento dos requisitos exigidos por parte dos utilizadores do relatório de auditoria, sobretudo na partilha de mais informação por parte dos auditores. Deste modo, os reguladores têm vindo a promover alterações de forma a contrariar esta tendência. Uma dessas alterações ocorreu com a introdução das Key Audit Matters (KAMs) que são as matérias que o auditor considerou mais significativas no decorrer da auditoria e que têm como objetivo melhorar o valor informativo e a confiança nos relatórios de auditoria. O período em análise engloba a fase de transição entre o antigo modelo e o novo modelo introduzido pelos reguladores. A amostra é composta por empresas do IBEX-35 e PSI-Geral. Escolhemos estes dois índices, uma vez que as empresas portuguesas adotaram este novo modelo de relatório de auditoria no ano de 2016, servindo as empresas do IBEX-35 como grupo de controlo. Os resultados evidenciam que os honorários dos auditores não sofreram alterações, revelando que os mesmos não variam consoante o número de KAMs divulgadas nos relatórios. Conclui-se ainda que a dimensão do cliente, o Cash Flow Operacional (CFO) e o facto de a empresa auditora ser uma BIG4 influenciam os honorários dos auditores. Estes resultados sugerem que apesar das mudanças implementadas nos relatórios de auditoria e do possível aumento da carga trabalho e tempo necessário para a elaboração do relatório de auditoria, os honorários dos auditores mantiveram-se inalterados, resultados esses que corroboram os obtidos por Bédard et al. (2018).<br>Due to the constant requirement from the audit report users to provide more relevant information, regulators have been promoting some changes in the audit report. One of these changes occurred with the adoption of Key Audit Matters (KAMs), which are the matters that the auditor considered most significant during the audit and whose objective is to improve the informative value and confidence in audit reports. As this is a relatively recent change, there are few studies focusing on the possible effects of the introduction of KAMs on auditors? fees. For that reason, the aim of this study is to investigate the potential effects of this change on audit fees. The period analyze includes the transition phase between the old model and the new model introduced by regulators. Therefore, the sample includes companies listed in the IBEX-35 and PSI-Geral, however in the period under analysis only the companies listed in the PSI-Geral adopted the new model of the audit report. The results show that the size of the client, the Operational Cash Flow (OCF) and the fact that the audit firm is a BIG4 influence audit fees. Regarding the impact of the introduction of the KAMs, results show that the KAMs do not have any impact on audit fees, suggesting that despite the changes implemented in the audit reports and the possible increase in the workload and time required for the preparation of the audit report, the audit fees remained unchanged, which corroborates the results obtained by Bédard et al.<br>info:eu-repo/semantics/publishedVersion
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Sousa, Mariana Calixto de. "Culture’s impact on the disclosure of key audit matters." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/19782.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A presente dissertação explora a possibilidade de existir uma relação entre divulgação financeira presente nos relatórios de auditoria e cultura nacional. Mais precisamente, propomos uma relação entre a natureza e extensão numérica de matérias relevantes de auditoria divulgadas nos relatórios de auditoria e a cultura nacional dos próprios auditores. Com o intuito de estudar esta ligação, recorremos à informação referente a matérias relevantes de auditoria divulgada nos relatórios de auditoria das demonstrações financeiras, relativas ao ano de 2016, de empresas cotadas nos índices bolsistas do PSI-20, AEX e FTSE 100 e às dimensões culturais de Hofstede (1980). Os resultados obtidos através do estudo desenvolvido confirmam a influência da cultura nacional no julgamento e comportamento profissionais de um auditor. Nomeadamente, constatamos que, quanto mais um auditor valoriza uncertainty avoidance, menos essa preferência é revelada no seu comportamento e, portanto, mais provável se torna o facto de que o auditor irá divulgar um maior número de matérias relevantes de auditoria relacionadas com o risco inerente à atividade do alvo da auditoria financeira. Adicionalmente, quanto mais um auditor valoriza características individualistas, maior o número de matérias relevantes de auditoria, relacionadas com o risco inerente à atividade do alvo da auditoria financeira, divulgadas nos relatórios de auditoria.<br>This dissertation explores the possibility of a relationship between financial disclosure on auditors' reports and national culture. More precisely, we propose a relationship between the nature and numerical extent of key audit matters disclosed on auditors' reports and the auditors' national culture. To study this connection we resort to the key audit matter information disclosed on the independent auditor's report on the financial statements for the 2016 financial-year of companies listed in the PSI-20, the AEX and the FTSE 100 indexes and to Hofstede's (1980) cultural dimensions. Our results acknowledge that auditors' professional judgement and behavior is significantly influenced by national cultural dimensions. Specifically, the more an auditor's culture expresses preference for uncertainty avoidance values, the less it is revealed in the auditor's behavior and, therefore, the more likely the auditor is to disclose a greater number of entity-level risk related key audit matters in the audit report. Additionally, the more an auditor's culture expresses tendency for individualism, the higher is the number of entity-level risk related key audit matters disclosed in the auditor's report.<br>info:eu-repo/semantics/publishedVersion
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Santos, Fabiano Pereira dos. "A relação entre o parecer de auditoria e a troca de auditores: uma investigação nas instituições financeiras brasileiras." reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/11262.

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Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:27Z No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:40Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:49Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5)<br>Made available in DSpace on 2013-10-25T18:39:00Z (GMT). No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) Previous issue date: 2008<br>The main purpose of this study is to verify whether there is a relationship between the spontaneous change of an independent auditor and the qualified audit report issued in the previous year and also whether there is a positive relationship between the turnover of auditors and the issuing of qualified audit reports in the year of the turnover and subsequent years. This paper is justified by its proposal to scientifically evaluate the impact of the administration’s influence and adopting the auditing turnover in the independence of the external auditor, without bias by the interested of the professional involved, since this is solely a documental study. Therefore, one arrives at diverse hypotheses in regard to the occurrence of a qualified report as a factor that encourages the administration to change auditors and in relation to the mandatory turnover of auditors favoring the issuing of qualified reports. In addition to the documental study, this paper is also comprised of a review of the academic and specialized literature that is the basis for the made questions addressed. The results obtained after the considerations and verification observed in the bibliographic studies, and the tests results from the Chi-square statistics, verify that the administration is more favorable to changing auditing firms when it receives a report modified by relevant safety clauses and emphases than when it receives a clean report from the current auditing firm. Another verification is the absence of a relationship between adopting the mandatory auditing turnover and issuing modified reports in the years after such change takes place.<br>Esta pesquisa tem como objetivo principal verificar se há relação entre a troca espontânea da auditoria independente e o parecer não limpo emitido no ano anterior e também se há relação positiva entre o rodízio de auditores e a emissão de pareceres não limpos no ano do rodízio e nos seguintes. Justifica-se este trabalho pela proposta de avaliar cientificamente o impacto da influência da administração e da adoção do rodízio de auditoria na independência do auditor externo, sem ser enviesado pelos interesses dos profissionais envolvidos, uma vez que esta é uma pesquisa exclusivamente documental. Portanto, chega-se a diversas hipóteses quanto à ocorrência de parecer não limpo como fator motivador para a troca de auditores por parte da administração e quanto ao rodízio obrigatório de auditorias propiciando a emissão de pareceres não limpos. Além da pesquisa documental, este trabalho também é composto por revisão da literatura acadêmica e especializada, que fundamentam e respaldam as principais questões abordadas. Os resultados obtidos, após as considerações e constatações observadas nas pesquisas bibliográficas, e nos resultados dos testes da estatística qui-quadrado, verificam que a administração é mais propensa a trocar a firma de auditoria quando recebe um parecer modificado por ressalvas e ênfases relevantes que quando recebe um parecer limpo da firma de auditoria atual. Outra constatação é a ausência de relação entre a adoção do rodízio obrigatório de auditoria e a emissão de pareceres modificados nos anos após esta troca.
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Guedes, Antonio Carlos dos Santos. "O parecer da auditoria independente antecipa a necessidade de republicação das demonstrações contábeis?" reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/11034.

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Submitted by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:01:44Z No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5)<br>Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:05Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5)<br>Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:16Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5)<br>Made available in DSpace on 2013-08-08T15:02:33Z (GMT). No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) Previous issue date: 2008<br>O objetivo deste trabalho é investigar a relação existente entre a ressalva imposta no parecer da auditoria independente e a reapresentação exigida pelo Banco Central, a existência de forte correlação entre haver ressalva e reapresentação por exigência, indicariam que o parecer teria capacidade de antecipar exigência de reapresentação por parte do Banco Central. Selecionamos o grupo formado pelos bancos que tem ações negociadas na bolsa de valores e mapeamos as combinações formadas pelo tipo de parecer com o tipo de apresentação, de igual modo utilizamos este método em dois estratos da amostra, por porte da firma de auditoria e por haver ou não algum nível de Governança Corporativa. Os resultados não mostraram relação significativa entre parecer com ressalva e reapresentação, nem os estratos demonstraram percentuais significativamente melhores em relação aos demais estratos ou mesmo em relação à amostra. Concluímos que não há relação entre parecer e reapresentação por exigência, nem relevância com relação ao porte ou a governança corporativa, porém os resultados mostraram haver maior percentual de reapresentação espontânea no estrato por governança corporativa, o que indicaria um cuidado maior em relação às demonstrações independente do parecer da auditoria independente.
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Lundgren, Louise, and Moa Oldenborg. "The public interest paradox of the Swedish auditing profession. : A quantitative study of potential effects of the Swedish implementation of ISA 700 (revised) and ISA ”." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-122667.

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During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. In light on several large audit failures, the users of the audit report have demanded more information be released regarding the company and the audit process. In response to this, several standard setting bodies have released new regulatory suggestions regarding the audit report. Among the revised regulations that are relevant to Sweden are the ISA 700 (revised) and the newly created ISA 701, both of which become effective starting December 2016. FAR, the Swedish Professional Institution for Authorized Accountants and Auditors, have expressed concerns regarding the effect of the implementation of the Key Audit Matters in combination with the Swedish confidentiality clause, by which auditors must abide. These revisions are meant to increase the informative value of the audit report for the users, where the main users of the audit report are non-professional investors. Due to this, along with lacking research on the topic of Swedish non-professional investors in this context, we have chosen to focus our thesis on the effects of the changes to the audit report in relation to the investment behavior of this specific group. Research Question: How is the Swedish adaptation of ISA 700 (revised) and ISA 701 likely to impact the perceived value of the new audit report to young Swedish nonprofessional investors? We have conducted an online questionnaire with an attached case, derived from a listed British company that has already made similar changes to their audit report format. Based on the responses of 100 young Swedish non-professional investors, we found that the new changes to the audit report, as we presented them, had positive effect on the young non-professional investors perception on the audit report. Of the respondents, 64% viewed the new audit report as significantly more informative than the current Swedish audit report. Both new information, in the form of the audit resolution paragraph, and useful information, in the form of the Key Audit Matters paragraph, statement of the audit firm, and movement of the audit opinion, was perceive by the respondents. In addition to this, we found that 63% of our sample would read the audit report in the future, as compared to 49% today. However, we are unsure of whether these positive effects will be observe following the Swedish implementation of the changes, due to FAR and Swedish auditors hesitation toward the Key Audit Matters.
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Castañeda, Belky Esperanza Gutierrez. "A auditoria e o mercado acionário latino-americano: casos Brasil, Argentina e Colômbia." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/84/84131/tde-01112012-124831/.

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O fortalecimento de um mercado acionário está relacionado diretamente com a transparência e confiabilidade da informação disponível para os usuários desses mercados. Com este fim, o auditor e o seu trabalho, divulgado através do relatório de auditoria, configuram-se como garantias da realidade econômica e contábil das empresas de capital aberto. No entanto, na realidade latino-americana (nos casos do Brasil, Colômbia e Argentina), ainda não se tem quantificado o impacto que o auditor, e o relatório de auditoria, exercem na dinâmica dos seus mercados acionários. Em resposta à falta de estudos que quantifiquem a relação auditoria mercado acionário se formula o presente trabalho. Assim, analisa-se, através de um estudo de eventos, o efeito que os relatórios de auditoria exercem no preço das ações das companhias de capital aberto listadas nas principais bolsas de valores do Brasil (Bolsa de Valores, Mercadorias e Futuros BM&F Bovespa), Colômbia (Bolsa de valores de Colombia BVC) e Argentina (Bolsa de Comercio de Buenos Aires BCBA). Realizou-se um estudo univariável e multivariável para testar as hipóteses. No caso brasileiro e argentino, o período de estudo abrangeu desde o ano 2000 até 2007. No primeiro caso, confirma-se que a divulgação dos relatórios de auditoria modificados, das companhias de capital aberto participantes da BM&FBOVESPA, não afeta o preço das suas ações. Já para o caso da Argentina, obtém-se um resultado oposto, verificando através do teste de hipóteses que o relatório do auditor impacta no mercado acionário representado pela Bolsa de Comércio de Buenos Aires; em particular, a divulgação dos relatórios de auditoria modificados tem um efeito negativo nos preços das ações negociadas no mercado acionário Argentino. Por último, no mercado acionário da Colômbia analisa-se um período de estudo desde o ano 2001 até 2007. Na Colômbia são obtidos resultados similares aos verificados no mercado acionário brasileiro. Assim, a contribuição do presente trabalho é avaliar e quantificar a importância do auditor externo nesses países em estudo e, indiretamente, avaliar o uso do relatório de auditoria como médio de divulgação de informação relevante aos seus mercados acionários.<br>The strength of a stock market is related to transparency and reliability of all information available for its users. In this sense, both the auditor and his work, which is disseminated through the auditing reports, become the guarantee of the economical reality from all publicly traded companies. However, in Latin America reality (especially in Brazil, Colombia and Argentina), the impact of the Auditor and his reports still has not been verified upon the stock markets. Hence, this present job aims to respond to the lack of studies stating the relationship between Auditing and Stock markets in Latin America. The analysis is done through a event study, evaluating what is the auditing report effect upon the prices of stocks from the main publicly traded companies in Brazilian stock market (Bolsa de valores, Mercadorias e Futuros BM&FBovespa), Colombian stock market (Bolsa de valores de Colombia BVC) and Argentine stock market (Bolsa de Comercio de Buenos Aires BCBA). In particular, two studies are carried out, one univariable and the other multivariable, in order to test the hypothesis. In Brazilian and Argentine cases, the study covers the period from 2000 until 2007. In the first case, the disclosure of the modified auditing reports, considering public companies of the BM&FBovespa Stock Exchange, does not affect their stock price. On the contrary, in Argentine case, an opposite result is obtained: the auditing reports impact on BCBA Stock Exchange; specifically, the disclosure of modified auditing reports has a negative effect on stock prices. Finally, for the Colombian stock market, a study period from 2001 until 2007 is utilized. In Colombian case, similar results to those reported from Brazilian analysis are obtained. The contribution of this thesis is to evaluate and quantify the role of the auditor in the countries mentioned above and, indirectly, the use of the auditor\'s report as way to disseminate Auditing information.
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Bulíčková, Andrea. "Audit účetní závěrky vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319479.

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The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation.
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Dahlen, Pierre, and Patrijote Leka. "Revisionspaketets införande : Hur påverkas revisionskvaliteten?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34390.

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Syftet med uppsatsen är att beskriva samt öka förståelsen för hur de tre delarna i Revisionspaketet; begränsade konsulttjänster, obligatorisk byrårotation och den nya revisionsberättelsen, kan påverka revisionskvaliteten i svensk kontext. För att uppnå vårt syfte har ett kvalitativt tillvägagångssätt använts, där intervjuer genomförts med en professor inom revision, sex auktoriserade revisorer och FAR:s generalsekreterare. Genom att analysera det empiriska underlaget med stöd från tidigare forskning har vi kommit fram till hur de tre delarna i Revisionspaketet kan påverka revisionskvaliteten i svensk kontext. Resultatet visade att införandet av begränsade konsulttjänster och en obligatorisk byrårotation har en positiv påverkan på det synliga oberoendet men en negativ påverkan på revisorns kompetens vilket innebär att den faktiska revisionskvaliteten påverkas negativt medan upplevelsen av revisionskvaliteten ökar. Detta visar på svårigheten att fastställa den exakta påverkan på revisionskvaliteten, då de två faktorerna som utgör revisionskvalitet påverkas olika. Den faktiska revisionskvaliteten anses dock öka ju längre mandattid revisorn har hos klienten, då revisorns kompetens ökar. Slutligen så anses den nya revisionsberättelsen ha en positiv påverkan på revisionskvaliteten då den är mer informativ och belyser företagets betydelsefulla riskområdena vilket ökar den upplevda revisionskvaliteten. För att fortsättningsvis öka revisionskvaliteten är det därmed av betydelse att förstå vilken effekt en striktare reglering har samt att revisorn i praktiken aldrig är helt oberoende.<br>The purpose of this study is to describe and increase the understanding of how the three parts from the audit package; restriction of non-audit services, mandatory audit firm rotation and the new audit report, might affect the the audit quality in the Swedish context. To achieve our purpose a qualitative approach has been used, based on interviews with a professor in auditing, six licensed auditors and the secretary-general of FAR. Through analysis of the empirical data with the support from previous research we have concluded how the three parts of the audit package have affected the audit quality in Swedish context. The results concluded that the introduction of restricted non-audit services and the mandatory audit firm rotation have a positive effect on the auditor’s visible independence but a negative impact on the auditor’s competence which means that the real audit quality is affected negatively, while the experience of the audit quality increases. This shows the difficulty to determine exactly how the audit quality is affected, because the two main factors that determines the audit quality is affected differently. The real audit quality is considered to increase with the increasing terms of office with the client, because of the auditor’s heightened competence that comes with the longer terms of office. Finally the new audit report is considered to have a positive impact on the audit quality since it’s more informative and highlights significant risk areas within the company which heightens the experience of the audit quality. To subsequently heighten the audit quality it is important to understand what effect increasing regulations have and understand that the auditor practically can’t be completely independent.
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Prata, Vera Solange Vieira Matoca. "Auditoria financeira em pequenas e médias empresas : aspetos primordiais." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15058.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho foi desenvolvido no âmbito do mestrado em contabilidade, fiscalidade e finanças empresariais, pelo ISEG (Instituto Superior de Economia e Gestão) da Universidade Lisboa, na forma de relatório de estágio, na empresa "João Cipriano e Associados, SROC, Lda". Tem como tema "Auditoria Financeira em PME: Aspetos Primordiais". A componente teórica aborda a normalização e o encaminhamento duma auditoria, efetuando depois uma incursão comparativa pelas particularidades duma auditoria a PME e a grandes entidades. Na componente prática, relata-se sobre as tarefas realizadas, os conhecimentos adquiridos e sobre a participação numa auditoria feita a uma firma do escritório onde estagiei. Por fim concluo sobre os desafios e limitações do tema, e sobre possíveis matérias de investigação futura.<br>This work was developed in the scope of the master's degree in accounting, taxation and business finance, by ISEG (Superior Institute of Economics and Management) of the University of Lisbon, in the form of a traineeship report, in the company "João Cipriano e Associados, SROC, Lda". Its theme is "Financial Audit in SME - Primary Aspects". The theoretical component addresses the audit rules and trail, comparing large entities with SME, highlighting the particularities of audit to SME. In the practical component, report on the tasks performed, the knowledge acquired and report participation in an audit done to client of the firm where I trained. Finally I conclude on the challenges of the subject and possible future research topics.<br>info:eu-repo/semantics/publishedVersion
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Books on the topic "Auditor's Report"

1

International Federation of Accountants. International Auditing Practices Committee. The auditor's report on financial statements. International Federation of Accountants, 1989.

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Operations, California Legislature Joint Committee on Prison Construction and. California State Auditor's report on the Department of Corrections. Senate Publications, 2002.

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Massachusetts. Office of the State Auditor. The State Auditor's report on special education in Massachusetts. Office of the State Auditor, Division of Local Mandates, 1991.

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International Federation of Accountants. International Auditing Practices Committee. The auditor's report on financial statements: Proposed international standard on auditing. International Auditing Practices Committee of the International Federation of Accountants, 1993.

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Authority, San Francisco County Transportation. General purpose financial statements with supplementary information (with independent auditor's report). Vargas, Lopez and Co., 2000.

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Massachusetts. Dept. of the State Auditor. Independent State Auditor's report on the activities of the Department of Public Safety. Commonwealth of Massachusetts, Auditor of the Commonwealth, 2002.

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Thomas, White G., ed. The internal auditor's role in management reporting on internal control: A research report. Institute of Internal Auditors Research Foundation, 1994.

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Auditor, Massachusetts Department of the State. Independent state auditor's report on certain activities of the Executive Office of Environmental Affairs. Commonweatlh of Massachusetts, Auditor of the Commonwealth, 2003.

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Massachusetts. Dept. of the State Auditor. Independent State Auditor's report on certain activities of the Executive Office of Elder Affairs. Commonwealth of Massachusetts, Auditor of the Commonwealth, 2002.

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Vermont. Office of the Auditor of Accounts. State Auditor's report on Vermont's year 2000 preparedness for the period ending April 1, 1998. Officer of Auditor of Accounts, 1998.

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Book chapters on the topic "Auditor's Report"

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Shinjo, Yukiko, Yulian Jin, and Kimitaka Kaga. "Cochlear Implantation for a Child with Auditory Nerve Disease: a Case Report." In Neuropathies of the Auditory and Vestibular Eighth Cranial Nerves. Springer Japan, 2009. http://dx.doi.org/10.1007/978-4-431-09433-3_9.

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Welc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Auditor’s Opinion, Narrative Disclosures and Cash Flow Data." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_5.

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Talacchi, A., L. Cristofori, D. Garozzo, L. Deotto, and A. Bricolo. "Auditory Evoked Responses and Blink Reflex in Brain-Stem Cavernous Angiomas. Report of 7 Cases." In New Trends in Management of Cerebro-Vascular Malformations. Springer Vienna, 1994. http://dx.doi.org/10.1007/978-3-7091-9330-3_93.

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Du, Xingqiang. "Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms." In Contributions to Finance and Accounting. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4462-4_5.

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"The Auditor's Report." In Audit and Accounting Guide. American Institute of Certified Public Accountants, Inc., 2019. http://dx.doi.org/10.1002/9781119630913.ch11.

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"The Auditor's Report." In Audit and Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119529088.ch11.

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"The Auditor's Report,." In Construction Contractors. American Institute of Certified Public Accountants, Inc., 2017. http://dx.doi.org/10.1002/9781119480310.app11.

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"The Auditor's Report,." In Audit and Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119557630.app11.

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"THE AUDITOR'S REPORT." In UK GAAP Financial Statement Disclosures Manual. John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119283393.ch8.

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Roach, Lee. "19. Corporate transparency." In Company Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198786634.003.0019.

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This chapter describes the UK's corporate transparency regime, including the statutory registers, the annual accounts and reports, the role of the auditor, and other notable disclosure obligations. Companies are required to keep a number of statutory registers, but private companies may instead elect to have Companies House keep the relevant information on its central register. Meanwhile, all companies are generally required to prepare accounts for each financial year, and these are known as ‘individual accounts’. Parent companies, in addition to preparing individual accounts, must also prepare group accounts. The annual reports consist of the strategic report, the directors' report, the auditor's report, and the directors' remuneration report. The role of a statutory auditor, which must be independent of the company, is to report on whether the company's accounts represent a fair and true view of the company's finances.
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Conference papers on the topic "Auditor's Report"

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Bozhinovska Lazarevska, Zorica, Marina Trpeska, Atanasko Atanasovski, and Ivan Dionisijev. "AUDIT PROFESSION IN THE SHADOW OF THE COVID -19 - A PERCEPTION OF AUDITORS IN REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0006.

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The virtual practice has posed serious challenges and opened many dilemmas for the auditors. How to obtain sufficient and appropriate audit evidence in the absence of communication with the client, to assess the risks of material misstatement, to recognize the symptoms of fraud, to check subsequent events, to assess the ability for ‘going concern’, to exercise the required level of professional skepticism, and how to write an audit report in which the auditor will offer a reasonable assurance to users of the opinion expressed. Health experts warn that even in the postCOVID-19 period, the social distance will be an integral part of our lives. In that regard, IFAC also points out the need to prepare auditors for work in the so-called "the new normal". The paper researches how the COVID-19 pandemic affects the audit profession in the Republic of North Macedonia. For that purpose, our research is based on a survey distributed to the certified auditors, members of IORRM (Institute of Certified Auditors of the Republic of North Macedonia). From the questions asked, we have concluded whether and how much the pandemic has changed the approach of auditors in conducting audit engagements, how auditors have managed to amortize the initial shock, whether they have prepared a strategy for virtual practice in the environment of the so-called "new normal" and what are the biggest challenges they expect to face in the post-COVID world. In general, it can be concluded that all challenges posed by the pandemic will be more easily overcome by joint and smart action of certified auditors and related associations and regulatory bodies, in order to find alternative ways of acting in a radically changed environment under the influence of the COVID-19 pandemic. In addition to analyzing data obtained from the survey, documents related to the impact of COVID-19 pandemic worldwide are used, as well as other literature and scientific papers on how the audit profession responds to the COVID crisis.
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Schuett, Jonathan H., Riley J. Winton, Jared M. Batterman, and Bruce N. Walker. "Auditory weather reports." In the 9th Audio Mostly. ACM Press, 2014. http://dx.doi.org/10.1145/2636879.2636898.

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Nees, Michael A., Joanna Harris, and Peri Leong. "How Do People Think They Remember Melodies and Timbres? Phenomenological Reports of Memory for Nonverbal Sounds." In The 23rd International Conference on Auditory Display. The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.068.

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Memory for nonverbal sounds such as those used in sonifications has been recognized as a priority for cognitive-perceptual research in the field of auditory display. Yet memory processes for nonverbal sounds are not well understood, and existing theory and research have not provided a consensus on a mechanism of memory for nonverbal sounds. We report a new analysis of a qualitative question that asked participants to report the strategy they used to retain nonverbal sounds—both melodies and sounds discriminable primarily by timbre. The question was originally posed as part of the debriefing procedure for three separate memory experiments whose primary findings are reported elsewhere. Results of this new analysis suggested that auditory memory strategies — remembering acoustic properties of sounds — were common across both types of sounds but were more commonly reported for remembering melodies. Motor strategies were also more frequently reported for remembering melodies. Both verbal labeling of sounds and associative strategies — linking the sounds to existing information in memory — were more commonly reported as strategies for remembering sounds discriminable primarily by timbre. Implications for theory and future research are discussed.
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Pfaue, A., TK Hoffmann, and E. Goldberg-Bockhorn. "Case report - unclear auditory tube dysfunction." In 100 JAHRE DGHNO-KHC: WO KOMMEN WIR HER? WO STEHEN WIR? WO GEHEN WIR HIN? Georg Thieme Verlag KG, 2021. http://dx.doi.org/10.1055/s-0041-1728519.

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Nurlinda. "Quality of OPD Financial Reports from Internal Auditor’s Perspective." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009206404040412.

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Bezas, V. "Rare tumor of the external auditory canal – A case report." In Abstract- und Posterband – 90. Jahresversammlung der Deutschen Gesellschaft für HNO-Heilkunde, Kopf- und Hals-Chirurgie e.V., Bonn – Digitalisierung in der HNO-Heilkunde. Georg Thieme Verlag KG, 2019. http://dx.doi.org/10.1055/s-0039-1686347.

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Reinhardt, H., W. Pethe, and J. Langer. "Optic atrophy and auditory synaptopathy as syndromal disease – a case report." In Abstract- und Posterband – 90. Jahresversammlung der Deutschen Gesellschaft für HNO-Heilkunde, Kopf- und Hals-Chirurgie e.V., Bonn – Digitalisierung in der HNO-Heilkunde. Georg Thieme Verlag KG, 2019. http://dx.doi.org/10.1055/s-0039-1686480.

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Hemakom, A., A. Noymai, P. Israsena, S. Boonyanukul, and C. Chinnarat. "Remote hearing screening as part of auditory telerehabilitation; a preliminary report." In 2011 International Conference on Virtual Rehabilitation (ICVR). IEEE, 2011. http://dx.doi.org/10.1109/icvr.2011.5971830.

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Paunescu, Mirela. "The quality of independent auditor’s report – does the size mat-ter? The Romanian case." In 1st International Conference on Business Management. Editorial Universitat Politècnica de València, 2015. http://dx.doi.org/10.4995/icbm.2015.1420.

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Arežina, Nada, Vule Mizdraković, and Ljiljana Jeremić. "THE ANALYSIS OF AUDITORS’ REPORTS IN RELATION TO THE CLIENTS’ SOLVENCY LEVEL." In FINIZ 2015. Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-88-91.

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Reports on the topic "Auditor's Report"

1

Owens, C. M. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1107442.

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DoD Office of Inspector General. Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of the Armys Real Property. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ad1001814.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities. Defense Technical Information Center, 2016. http://dx.doi.org/10.21236/ad1004877.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Performance Summary Report of the Funds Obligated for National Drug Control Program Activities. Defense Technical Information Center, 2016. http://dx.doi.org/10.21236/ad1004878.

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Beiker, Sven, ed. Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users. SAE International, 2021. http://dx.doi.org/10.4271/epr2021016.

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As automated road vehicles begin their deployment into public traffic, and they will need to interact with human driven vehicles, pedestrians, bicyclists, etc. This requires some form of communication between those automated vehicles (AVs) and other road users. Some of these communication modes (e.g., auditory, motion) were discussed in “Unsettled Issues Regarding Communication of Automated Vehicles with Other Road Users.” Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users focuses on sisual communication and its balance of reach, clarity, and intuitiveness. This report discusses the different modes of visual communication (such a simple lights and rich text) and how they can be used for communication between AVs and other road users. A particular emphasis is put on standardization to highlight how uniformity and mass adoption increases efficacy of communications means.
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Ingle, Aaron, Mithra Moezzi, Loren Lutzhenhiser, et al. Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making. Office of Scientific and Technical Information (OSTI), 2012. http://dx.doi.org/10.2172/1174158.

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DoD Office of Inspector General. Independent Auditors Report on the Air Force Working Capital Fund FY 2015 and FY 2014 Basic Financial Statements for United States Air Force Agency Financial Report 2015. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ad1001836.

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Health hazard evaluation report: HETA-92-180-2246, Ohio State Auditors Office, Sharonville, Ohio. U.S. Department of Health and Human Services, Public Health Service, Centers for Disease Control, National Institute for Occupational Safety and Health, 1992. http://dx.doi.org/10.26616/nioshheta921802246.

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Alaska Power Administration combined financial statements, schedules, and supplemental reports, September 30, 1997 and 1996 with independent auditors` report thereon. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/584906.

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Naval Petroleum Reserve Number 1 financial statements September 30, 1997 and 1996 (with independent auditors` report thereon). Office of Scientific and Technical Information (OSTI), 1997. http://dx.doi.org/10.2172/578567.

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