The Auditor's Report: An Analysis of Opinion.
分析了审计准则委员会撤回简化审计报告语言提案的原因，通过考察财务报表编制者、审计师和使用者的反馈，指出达成更清晰报告需要更广泛的共识。
Abstract ABSTRACT: Recently the Auditing Standards Board withdrew its proposal to clarify the language of the standard short-form audit report. This paper examines the responses by preparers, auditors, and users of financial statements that precipitated the withdrawal. Although the extent of unfavorable general reaction does not provide a complete explanation for the withdrawal, the differing reactions of various groups to its specific proposals suggest that a less ambiguous report may require a broader consensus concerning the functions and responsibilities of auditors.