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- Title
The Nature and Extent of Contemporary 'Audits' of Directors' Reports.
- Authors
Stokes, Donald J.
- Abstract
Obligations on auditors to 'audit' directors' reports are different in the U.K., U.S.A. and Australia. This study deals with current practices and attitudes of auditors in Australia in relation to the audit of directors' reports contained in the Annual Report of listed companies. The majority of auditors responding to a questionnaire indicated that they do 'audit' directors' reports, but there was no consensus on the extent of the work done or whether it should be a statutory requirement.
- Subjects
UNITED Kingdom; UNITED States; AUSTRALIA; AUDITORS' reports; FASB pronouncement : Statement 111; AUDITING policies; AUDITORS
- Publication
Abacus, 1982, Vol 18, Issue 1, p70
- ISSN
0001-3072
- Publication type
Article
- DOI
10.1111/j.1467-6281.1982.tb00021.x