Lobbying the auditing practices board : analysis of responses to the expanded audit report

Manson, Stuart & Zaman, Mahbub (1999) Lobbying the auditing practices board : analysis of responses to the expanded audit report. Accounting Forum, 23(1), pp. 11-34.

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Abstract

In 1993 the Auditing Practice Board (APB) in the United Kingdom issued Statement of Auditing Standard 600, Auditors’ Reports on Financial Statements.

The new expanded audit report was issued in an attempt to reduce the audit expectations gap. Prior to the issuing of this standard the APB issued a Consultative Document in 1991 and an Exposure Draft in 1992. In this paper we investigate the comments made to the APB by respondents to these two documents. We found that a number of respondents doubted whether the new standard was of itself sufficient to reduce the expectations gap. In addition, we found that where respondents made substantive suggestions for changes to the proposed standard these generally were not implemented by the APB.

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ID Code: 72882
Item Type: Journal Article
Refereed: Yes
Keywords: Lobbying auditing practices board, Audit report
ISSN: 1467-6303
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 08 Dec 2014 23:27
Last Modified: 08 Dec 2014 23:28

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