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- W1765656013 abstract "The illustrative audit reports issued by the Independent Regulatory Board for Auditors during June 2012 imply that the nature of the directors’ report, coupled with the absence of suitable criteria against which the report may be evaluated, has the effect of excluding the directors’ report from the scope of the auditor’s opinion on the full set of related financial statements. Based on an interpretive analysis of company law, International Standards on Auditing, and codes of corporate governance, we argue that this approach is conceptually flawed. Rather than add to the complexity of the audit report by introducing what amounts to a dual reporting system, the Independent Regulatory Board for Auditors should focus on providing conceptual guidelines for the form and content of directors’ reports on which, in terms of Company Law, auditors are required to express an opinion." @default.
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- W1765656013 date "2014-01-01" @default.
- W1765656013 modified "2023-09-27" @default.
- W1765656013 title "A critical review of South African Audit Practice Statement 3" @default.
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