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- W2033568467 abstract "The annual audit is a familiar feature to most firms. In the wake of press revelations of questionable payments and indications of insufficient financial information disclosures about many firms' risk positions, the public is questioning both the adequacy of generally accepted auditing standards and the substance of the fairly presents accountant 's opinion. Furthermore, investors and other users of financial information have expressed dissatisfaction with the present auditing and financial disclosure system and have called for major reform of the audit function. Contemporary events herald changes that will require all participants in the audit process-directors , managers, and accoun tan t s to assume a greater responsibility for assuring credibility in a firm's financial information disclosures. At the same time, certain critics are arguing for replacement of the present structure with a regulatory structure administered by the federal government. The audit concept has evolved through time in response to changes in the economic environment, and the recent experiences must be considered within the context of the stream of events that continue to mold the audit function. The purpose of this article is to shed light on what the demands for reform will mean for future financial disclosure responsibilities of managers and auditors." @default.
- W2033568467 created "2016-06-24" @default.
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- W2033568467 date "1978-04-01" @default.
- W2033568467 modified "2023-09-25" @default.
- W2033568467 title "New pressures for financial disclosure: A changing concept of the audit" @default.
- W2033568467 doi "https://doi.org/10.1016/0007-6813(78)90052-6" @default.
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