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- W4243487306 abstract "This chapter offers guidance to auditors on how to plan and perform their audits and can be used by an entity's internal management to identify issues significant to the industry. It also provides information to assist you in achieving a more robust understanding of the business, economic, and regulatory environments in which their clients operate. When planning an audit or review engagement, auditors need to understand the economic conditions facing the industry and marketplace in which an entity operates, as well as the effects of these conditions on the entity itself. The Auditing Standards Board (ASB) continues to monitor the implementation of the clarified Statements on Auditing Standards and is working to improve the communicative value and relevance of the auditor's report through proposed revisions to generally accepted auditing standards. Underwriter (or lead underwriter) in a registered offering must conduct an in-depth due diligence investigation of the entity issuing the offering and the information contained in the registration statement before offering the securities to potential investors. Investors are the beneficiaries of the audit and the auditor's report is the primary means by which the auditor communicates with them. Currently, however, the auditor's report conveys little of the information obtained and evaluated by the auditor as part of the audit." @default.
- W4243487306 created "2022-05-12" @default.
- W4243487306 date "2017-11-03" @default.
- W4243487306 modified "2023-10-17" @default.
- W4243487306 title "How This Alert Helps You" @default.
- W4243487306 doi "https://doi.org/10.1002/9781119485889.ch1" @default.
- W4243487306 hasPublicationYear "2017" @default.
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