The New Audit Report: An Analysis of Exposure Draft Comments.
分析了1987年审计准则委员会关于修改标准审计报告措辞的征求意见稿所收到的反馈，发现总体反应积极，最终准则解决了主要措辞问题。
Abstract Recently the Auditing Standards Board (ASB) adopted Statement on Auditing Standards (SAS) No. 58, "Reports on Audited Financial Statements," requiring new standard audit report wording. As part of their standard-set- ting due process, the ASB released an Exposure Draft (ED) in 1987 setting forth its preliminary proposal to modify the existing standard audit report wording in use since 1948. This paper examines the responses to the 1987 ED that precipitated the final SAS. The analysis indicates that the ED was generally favorably received and that the specific wording concerns of the respondents were substantially resolved in the final SAS.