Setting the standard for the new auditor's report : an analysis of attempts to influence the Auditing Standards Board

著者

• Geiger, Marshall A.

書誌事項

Setting the standard for the new auditor's report : an analysis of attempts to influence the Auditing Standards Board

by Marshall A. Geiger

（Studies in managerial and financial accounting, v. 1）

JAI Press, c1993

注記

Includes bibliographical references and indexes

内容説明・目次

内容説明

This study addresses the lack of research on the process by which authoritative auditing standards are established by presenting a longitudinal study of the two-year development of SAS No 58, "Reports on Audited Financial Statements", by the Auditing Standards Board. The study catalogues and examines the perspectives and influences of virtually all parties involved in establishing the standard, including the comment letters, from the Financial Executives Institute, Treadway Commission, and the Securities and Exchange Commission. The result is an extensive identification and rigorous analysis of the issues surrounding audit reports, alternative solutions considered, and the rationale underlying the ultimate decisions. The study also provides an elaboration on the content analysis research methodology used to assess the comment letters and how this assessment was integrated into the overall study. Additionally, the study describes the history behind audit reporting in the United States, and includes an exhaustive summary of the research related to the auditor's report in a well-organized annotated bibliography.

目次

• Abstract
• purpose and nature of the research
• evolution of the standard auditor's report in the United States
• review of the research on auditor's reports
• research design and methods
• AICPA deliberations leading to an exposure draft
• analysis of response letters
• finalizing the statement of auditing standards
• research of SAS No 58 reports
• summary and conclusions. Appendix: respondents to the 1987 ED on the auditor's report
• means of categories in the content analysis - in total and by group
• composite of comment letters
• final ballot.

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詳細情報

• NII書誌ID(NCID): BA20821069
• ISBN:
  • 1559385618
• LCCN: 93001462
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Greenwich, Conn.
• ページ数/冊数: xvii, 258 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5616.U5
  • DC20 : 657/.45/0973
• 件名:
  • LCSH : Auditing -- United States -- Standards
  • LCSH : Auditors' reports -- United States
  • LCSH : American Institute of Certified Public Accountants. Auditing Standards Board
• 親書誌ID:
  • BA20821149