Australian audit reports: 1996-2003

Carson, E; Ferguson, A; Simnett, R

Australian audit reports: 1996-2003

Carson, E Ferguson, A

Simnett, R

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Publication Type:: Journal Article
Citation:: Australian Accounting Review, 2006, 16 (40), pp. 89 - 96
Issue Date:: 2006-01-01

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Field	Value	Language
dc.contributor.author	Carson, E	en_US
dc.contributor.author	Ferguson, A https://orcid.org/0000-0003-0535-0643	en_US
dc.contributor.author	Simnett, R	en_US
dc.date.issued	2006-01-01	en_US
dc.identifier.citation	Australian Accounting Review, 2006, 16 (40), pp. 89 - 96	en_US
dc.identifier.issn	1035-6908	en_US
dc.identifier.uri	http://hdl.handle.net/10453/10127
dc.description.abstract	In 1996 Australia revised audit reporting standard AUS 702 to align with many of the concepts in the international audit reporting standard ISA 700. These included preventing auditors issuing a “subject to” qualified opinion, and permitting auditors to modify the audit report in specific circumstances by including an emphasis of matter (EoM) paragraph. This research examines the frequency with which different types of opinions are issued and the circumstances giving rise to the inclusion of an EoM paragraph, and compares the types of opinions issued by the major audit firms and for the various industry sectors over the period 1996-2003. © 2006 CPA Australia.	en_US
dc.relation.ispartof	Australian Accounting Review	en_US
dc.relation.isbasedon	10.1111/j.1835-2561.2006.tb00049.x	en_US
dc.title	Australian audit reports: 1996-2003	en_US
dc.type	Journal Article
utslib.citation.volume	40	en_US
utslib.citation.volume	16	en_US
utslib.for	150103 Financial Accounting	en_US
utslib.for	1499 Other Economics	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access
pubs.issue	40	en_US
pubs.publication-status	Published	en_US
pubs.volume	16	en_US

Abstract:

In 1996 Australia revised audit reporting standard AUS 702 to align with many of the concepts in the international audit reporting standard ISA 700. These included preventing auditors issuing a “subject to” qualified opinion, and permitting auditors to modify the audit report in specific circumstances by including an emphasis of matter (EoM) paragraph. This research examines the frequency with which different types of opinions are issued and the circumstances giving rise to the inclusion of an EoM paragraph, and compares the types of opinions issued by the major audit firms and for the various industry sectors over the period 1996-2003. © 2006 CPA Australia.

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http://hdl.handle.net/10453/10127