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The enhanced auditor's report — bulletin 1: A review of the first reports for early adopters.

Published on: 28 Nov 2013

Enhanced auditor’s reports include new requirements for the auditor to discuss audit risks, materiality used in the conduct of the audit and scope of audit work undertaken, including responses to audit risks.  In this first bulletin about the enhanced auditor’s report, we provide analysis and observation on three auditor’s reports issued for companies that agreed with their auditors to adopt the changes early.  We show how the auditor’s reports open the black box of audit to provide important new information to shareholders. Our analysis will be updated regularly as reporting evolves.


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