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AICPA-AAA-IAASB research on auditor's report

  • International Auditing (lt green) Image

12 Aug 2006

The American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA), and the International Auditing and Assurance Standards Board (IAASB) have launched a research initiative aimed at providing a better understanding of users' perceptions of the financial statement audit and the auditor's report.

A joint request for proposals solicits academic research to identify and provide information about such perceptions. Proposals must be submitted by 2 October 2006. The AICPA and IAASB will fund between US$10,000 and $20,000 for each project. Researchers are required to submit a summary of results by 1 October 2007, with a more detailed report by 7 January 2008.

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