The results of this study indicate significant differences in beliefs between auditors, users and preparers of prospective financial information, concerning forecast reliability and the role and responsibilities of auditors and management. Contrary to the usual published studies on expectation...

This study compares the perceptions of the users and preparers of financial statements to those of auditors, concerning messages conveyed by review and audit reports. Concern has been expressed about the ability of different groups to differentiate between the level of assurance provided by...