UK audit reporting practices in the pre-ISA700 (2015 revision) era

IF 1.9 Q2 ETHICS Asian Journal of Business Ethics Pub Date : 2020-11-24 DOI:10.1007/s13520-020-00113-8

George-Silviu Cordoș, Melinda-Timea Fülöp, Adriana Tiron-Tudor

引用次数: 5

Abstract

Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we examine audit reports that have already applied new auditing regulations. This case study approach allows us to highlight UK audit-reporting practices both before and after the ISA 700 was issued and entered practice. Our findings reveal that in terms of content and content positioning, UK companies’ audit reports make use of the psychological effects of primacy versus serial position and have done so long before the applicability of the international standard for financial statements published after December 2016.

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isa700(2015年修订)之前的英国审计报告实践

鉴于其对利益相关者的重要性，在当今的经济背景下，修订审计报告的过程是一个必不可少的主题。本研究的目的是在国际和区域标准制定者和监管机构的支持下，通过评价审计报告的修改和发展，详细说明这一过程的有关因素。为此，我们检查已经应用了新的审计规则的审计报告。这种案例研究方法使我们能够强调ISA 700发布并进入实践之前和之后的英国审计报告实践。我们的研究结果表明，在内容和内容定位方面，英国公司的审计报告利用了首要地位与连续地位的心理效应，并且早在2016年12月以后发布的财务报表国际标准适用性之前就已经这样做了。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asian Journal of Business Ethics ETHICS-

CiteScore

2.60

自引率

38.50%

发文量

期刊介绍： The Asian Journal of Business Ethics (AJBE) publishes original articles from a wide variety of methodological and disciplinary perspectives concerning ethical issues related to business in Asia, including East, Southeast and South-central Asia. Like its well-known sister publication Journal of Business Ethics, AJBE examines the moral dimensions of production, consumption, labour relations, and organizational behavior, while taking into account the unique societal and ethical perspectives of the Asian region. The term ''business'' is understood in a wide sense to include all systems involved in the exchange of goods and services, while ''ethics'' is understood as applying to all human action aimed at securing a good life. We believe that issues concerning corporate responsibility are within the scope of ethics broadly construed. Systems of production, consumption, marketing, advertising, social and economic accounting, labour relations, public relations and organizational behaviour will be analyzed from a moral or ethical point of view. The style and level of dialogue involve all who are interested in business ethics - the business community, universities, government agencies, non-government organizations and consumer groups.The AJBE viewpoint is especially relevant today, as global business initiatives bring eastern and western companies together in new and ever more complex patterns of cooperation and competition.