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The expanded auditor\u27s report: A case study from the United Kingdom

By Maria Jones


This paper examines whether or not the Public Company Accounting Oversight Board should adopt new standards similar to those recently adopted in the United Kingdom by performing a qualitative analysis of the information provided in the expanded auditor’s reports of four major UK grocery store chains both prior to and after the adoption of the new standard. In my analysis I find that the external auditor is frequently reporting on key audit matters and risks that are already being reported by management, and therefore already known to investors, suggesting little to no added value in the expanded auditor’s report

Topics: accounting, auditing, PCAOB, audit, SEC, Accounting
Publisher: JMU Scholarly Commons
Year: 2017
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