{"title":"isa700(2015年修订)之前的英国审计报告实践","authors":"George-Silviu Cordoș, Melinda-Timea Fülöp, Adriana Tiron-Tudor","doi":"10.1007/s13520-020-00113-8","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":null,"pages":null},"PeriodicalIF":1.9000,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-020-00113-8","citationCount":"5","resultStr":"{\"title\":\"UK audit reporting practices in the pre-ISA700 (2015 revision) era\",\"authors\":\"George-Silviu Cordoș, Melinda-Timea Fülöp, Adriana Tiron-Tudor\",\"doi\":\"10.1007/s13520-020-00113-8\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>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.</p></div>\",\"PeriodicalId\":54051,\"journal\":{\"name\":\"Asian Journal of Business Ethics\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.9000,\"publicationDate\":\"2020-11-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1007/s13520-020-00113-8\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asian Journal of Business Ethics\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://link.springer.com/article/10.1007/s13520-020-00113-8\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ETHICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asian Journal of Business Ethics","FirstCategoryId":"1085","ListUrlMain":"https://link.springer.com/article/10.1007/s13520-020-00113-8","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ETHICS","Score":null,"Total":0}
UK audit reporting practices in the pre-ISA700 (2015 revision) era
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.
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.
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