GOOD REPORTING FRAMEWORK CRUCIAL IN ASSURANCE
October 2nd, 2013
ENSURING that costs of providing positive assurance are outweighed by benefits hinges on a good reporting framework that addresses relevant issues, a high powered debate on positive assurance on narrative reporting heard in Brussels, Belgium on September 26.This was the view of Anthony Carey, of Mazars LLP and ICAS, speaking at an ICAS-FEE debate around issues concerning positive opinions provided by auditors on company managers’ narratives in annual reports.An ICAS discussion paper recommends that auditors should have to state categorically if management ...
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