Kneer, Dan C.; Reckers, Philip M.J.; Jennings, Marianne M. - In: Managerial Auditing Journal 11 (1996) 6, pp. 18-30
In 1988, the US standard form audit report experienced its first major modification in 39 years. Among the objectives of the “new” report were better auditor/user communications leading to, among other things, an abridgement of auditor liability. Nearly a decade later, this issue has yet to...