Innes, John; Brown, Tom; Hatherly, David - In: Accounting, Auditing & Accountability Journal 10 (1997) 5, pp. 702-717
Reports research results which were presented to the Working Party of the Auditing Practices Board, which developed Statement of Auditing Standards 600 on the expansion of the audit report. Provides a brief discussion of the working party’s reception of the research. Results revealed that,...
