The Auditor's Responsibility for the Accuracy of Graphs in Annual Reports: Some Evidence of the Need for Additional Guidance.
研究了审计师对公司年报中图表准确性的责任，发现图表与财务报表的数字匹配、变化幅度和格式化选择存在问题，表明需要额外指导。
Abstract Focuses on the responsibility of auditors for the accuracy of graphs in annual reports of companies. Criteria for graph accuracy; Matching of numbers of graphs and financial statements; Magnitude of change and numerical magnitude of change; Formatting choices.