Objectives: This report examines the main audit issues raised in the audit reports from the financial audit of the Government financial statements for the most recent three years in 20 PASAI countries and states. It also examines management letters or internal control recommendations, and is...

PurposeThe initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and...

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...

The International Journal of Auditing has recently made a decision on an appeal by a group of authors against an editorial decision. The appeal confirms the editorial decision to reject the paper concerned.Appeals are rare and unusual, as editorial decisions are generally seen as final. In this...

This study investigates the effects of audit partner industry specialization on audit pricing in the UK market. The mandatory disclosure of the name of the engagement partner in the auditor reports of UK public listed companies took effect from April 2008. Given that the identity of the audit...

Although municipalities are major economic and social actors in most countries, remarkably little is known about their audits, particularly the determinants of their audit report modifications. The existing evidence is ambiguous at best and scarce, which provides opportunities for further...

This issue of the International Journal of Auditing includes papers from AALNEC—the inaugural Audit and Assurance for Listed and Non-Listed Entities Conference which was hosted by the Deakin Business School Department of Accounting in Melbourne, Australia, together with the Auditing Special...