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- W3156253463 abstract "The new auditing standard, ISA 700, requiring auditors to discuss risks of materialmisstatements (RMMs) in audit reports offers a great opportunity to examine auditors’ auditingchoices. Using hand-collected audit-report data and manual categorization, we provide initialevidence on auditors’ RMM-topic choice and how they respond to the identified RMMs in theiraudit work. We find auditors typically include three to four RMMs in an audit report, and thenumber of RMMs increases with the client-firm complexity and audit risks. In RMM-topicchoice, we observe auditors are more concerned with areas involving significant management’sestimates. Correspondingly, in dealing with these risks, auditors not only assess management’sjudgment, but also benchmark with external data and historical performance or engage anexpert for further assessment. Our evidence also supports the notion that each Big 4 firm has itsown preference for issuing certain RMMs and adopting certain audit work." @default.
- W3156253463 created "2021-04-26" @default.
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- W3156253463 date "2021-01-01" @default.
- W3156253463 modified "2023-09-26" @default.
- W3156253463 title "What Do Expanded Audit Reports Tell? Evidence from the United Kingdom" @default.
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- W3156253463 doi "https://doi.org/10.2139/ssrn.3780889" @default.
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