The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ...The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.展开更多
It is unequivocal that human influence has warmed the planet,which is seriously affecting the planetary health including human health.Adapting climate change should not only be a slogan,but requires a united,holistic ...It is unequivocal that human influence has warmed the planet,which is seriously affecting the planetary health including human health.Adapting climate change should not only be a slogan,but requires a united,holistic action and a paradigm shift from crisis response to an ambitious and integrated approach immediately.Recognizing the urgent needs to tackle the risk connection between climate change and One Health,the four key messages and recommendations that with the intent to guide further research and to promote international cooperation to achieve a more climate-resilient world are provided.展开更多
基金The authors are grateful for research supports from the Humanities and Social Sciences Research Planning Fund Project of the Ministry of Education of China （Grant No. llYJA790179） and Shandong Provincial Natural Science Foundation, China （Grant No. ZR2010GM010）.
文摘The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.
基金Shanghai International Science and Technology Partnership Project(No. 21230780200)。
文摘It is unequivocal that human influence has warmed the planet,which is seriously affecting the planetary health including human health.Adapting climate change should not only be a slogan,but requires a united,holistic action and a paradigm shift from crisis response to an ambitious and integrated approach immediately.Recognizing the urgent needs to tackle the risk connection between climate change and One Health,the four key messages and recommendations that with the intent to guide further research and to promote international cooperation to achieve a more climate-resilient world are provided.
