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Audit Reports of Financially Distressed Companies: Emphasis of Matter (EOM) Versus Disclaimers
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作者 Hashanah Ismail Mazlina Mustapha 《Journal of Modern Accounting and Auditing》 2013年第5期634-640,共7页
This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 (PNI7) companies by Bursa Malaysia. The study finds that for companies which experience... This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 (PNI7) companies by Bursa Malaysia. The study finds that for companies which experienced financial distress, the audit reports are not similar, despite all companies are similarly troubled financially. Companies receive either a disclaimer or an emphasis of matter (EOM) report. The study finds that which of the two reports is given is associated with three variables: current-year operating loss, shareholders' deficit, and default status, implying that audit reports do convey information that financial distress is not of the same level and severity among PN 17 companies. 展开更多
关键词 financial distress emphasis of matter (EOM) audit report disclaimers Practice Note 17 (PN17)companies International Standard on Auditing (ISA) 570
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Independent Auditors Report: Australian Trends From 1996 to 2010
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作者 Mohammad I. Azim 《Journal of Modern Accounting and Auditing》 2013年第3期356-366,共11页
Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In la... Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In last 15 years, Australia has witnessed some major changes in Australian economy which have affected Australian business and its auditors' opinions. This paper examines the trend of audit opinions issued to Australian listed companies during this period. In total, 20,473 audit opinions were sited over the 15-year period, i.e., from 1996 to 2010. This research found that over the period, unqualified report was the most common type of audit reports issued in Australia with an average of 96.4%. The average rate at which the Big 4 audit firms issue unqualified reports is 88% compared with 76% issued by the non-Big 4 firms. It is also evidenced that the rate at which modified reports were issued during and after global financial crisis (GFC) (2007-2009) has increased across all industries, while the most noticeable increase occurred in the financial services, materials, and industrial sectors. 展开更多
关键词 audit report unqualified unqualified with emphasis of matter (EOM) QUALIFIED disclaimer and adverse
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Disclaimer
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《Journal of Groundwater Science and Engineering》 2015年第4期375-,共1页
The Publisher and Editors cannot be held responsible for errors or any consequences arising from the use of information contained in this journal;the views and opinions expressed do not necessarily reflect those of th... The Publisher and Editors cannot be held responsible for errors or any consequences arising from the use of information contained in this journal;the views and opinions expressed do not necessarily reflect those of the Publisher,neither does the publication of advertisements constitute any endorsement by the Publisher,Editors of the products advertised. 展开更多
关键词 Disclaimer
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DISCLAIMER
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《Acta meteorologica Sinica》 SCIE 1992年第3期395-395,共1页
Whilst every effort is made by the publishers and editorial board to see that no inaccu-rate or misleading data, opinion or statement appears in this journal, they wish to make itclear that the data and opinions appea... Whilst every effort is made by the publishers and editorial board to see that no inaccu-rate or misleading data, opinion or statement appears in this journal, they wish to make itclear that the data and opinions appearing in the articles and advertisements herein are the 展开更多
关键词 DISCLAIMER DATA
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