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The enhanced auditor's report — bulletin 2: A review of the latest auditor's reports.

Published on: 13 Mar 2014

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. 

The enhanced auditor's report - bulletin 1 offered a preliminary analysis of the key areas emerging from auditor's reports on three early adopters.

In this second bulletin about the enhanced auditor’s report, we provide analysis and observation on the reports issued for the first companies for which the new audit report is mandatory. We discuss the main areas covered by the auditor’s report, identify some differences between the approaches taken by the firms and consider emerging trends.


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