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حسابداری و مالی::
گزارش استاندارد حسابرسی
Keywords: Critical Audit Matters, Standard Audit Report, Nonprofessional Investors' Perception, Audit Quality, Support Theory, PCAOB
1 This dearth of research is unsurprising considering the standard audit report has remained boilerplate and unchanged in its informational content since SAS No. 58 (AICPA 1988a).
This study examines the following research questions: 1) how does the PCAOB's principles-based framework for the communication of CAMs, specifically the level of detail used to describe the CAM disclosure, impact nonprofessional investors' confidence in the accuracy and reliability of the financial statements as a whole, 2) how does the description of the related audit procedures in the audit report moderate nonprofessional investors' assessments of audit quality, 3) do these two disclosures interact to jointly impact nonprofessional investors' confidence in the financial statements and assessments of audit quality, 4) are nonprofessional investors' assessments of misstatement influenced by the new disclosure, and 5) how are nonprofessional investors' investment decisions impacted by the changes to the standard audit report?
The most recent proposals to overhaul the standard audit report began in 2003, when the 103rd American Assembly proposed variable levels of assurance on different accounts within the
Department of Treasury Advisory Committee on the Auditing Profession recommend that the SEC and PCAOB adopt a standard setting agenda to reform the standard audit report and include additional information to the user of the audit report (ACAP 2008).
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