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- W3095354566 abstract "In 2007, the global financial crisis hit the market and led to the collapse of many financial institutions. The International Auditing and Assurance Standards Board (“IAASB”) has responded to this crisis by reforming the auditing regulatory regime. In 2009, the IAASB revised the International Standards on Auditing (“ISAs”). Whether the changes to the ISAs are fit for purpose, however, remains unknown. In 2014, Tesco suffered a severe financial crisis, which was followed by significant changes by the Financial Reporting Council (“FRC”) in 2015 to propose auditor reporting reforms, with a focus on delivering more useful information to stakeholders, in particular, to the investors in the financial market. This research uses Tesco’s auditor report to examine and reflect on new changes in the audit report. This research then uses the FRC’s analysis of the new audit report, focusing on the audit risk and the audit scope of the new audit report, to discuss whether the changes in the audit report are fit for the purpose of avoiding future audit failures. This research concludes that the new audit report to be sufficiently satisfactory for companies and financial statement users, and examines and analyses the situation and the business status of the company in question. Recommendations have also been given to the auditors which they are related to their audit work and the auditing standards." @default.
- W3095354566 created "2020-11-09" @default.
- W3095354566 creator A5087114125 @default.
- W3095354566 date "2017-01-01" @default.
- W3095354566 modified "2023-09-27" @default.
- W3095354566 title "Improvement of Auditing Procedure Following the 2008 Financial Crisis" @default.
- W3095354566 doi "https://doi.org/10.2139/ssrn.3116629" @default.
- W3095354566 hasPublicationYear "2017" @default.
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