Messages Perceived from Audit, Review, and Compilation Reports: Extension to More Diverse Groups.
研究了不同规模的银行家和注册会计师对九种审计、审阅和代编报告传递信息的理解差异，发现报告感知与银行和事务所规模有关。
Abstract Recent research has examined user understanding of various types of auditor reports. Generally, this research has found a high level of agreement among sophisticated users (bankers) and auditors from Big 8 CPA firms on the intended message of an unqualified audit report. However, there appears to be less agreement on the messages contained in limited assurance reports. Our research extends previous studies by examining the agreement on messages contained in nine types of reports, including compilations and reviews, across a more diverse group of CPAs and bankers than those examined in prior studies. Multidimensional scaling and factor analysis were utilized to analyze similarity ratings and adjective phrases describing various audit reports. Our results indicate some differences between bankers and CPA perceptions of the reports. The differences appear to be associated with the size of the bank and CPA firm of the subjects.