Meeting the needs? User views on external assurance and management commentary

This project investigates views on the value and importance of management commentary and whether there is a demand by corporate report users for external assurance on management commentary. Whilst asking users about these issues attention also naturally turns to more general views on the scope and value of the current statutory audit.

Published:
1 January 2010
Researchers:
Ian Fraser
Bill Collins
Jacqueline Pierpoint
William Henry
ISBN:
978-1-904574-65-1

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Topics

  • Audit and Assurance
  • Research

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