The Audit Agenda.
聚焦《审计议程》报告，探讨审计师角色调整，建议适度扩大审计师对股东的报告责任，包括财务报表真实性、公司治理及内部控制等事项的保证。
Abstract The article focuses on the report "The Audit Agenda." It modifies suggestions on the role of auditors by narrowing the focus of the recommendations on the proper conduct of business and future risks. The report discusses the auditors' views on sensitivities, which could affect the financial stability of the entity; the auditors' observations on the appropriateness and adequacy of the company's systems of control; and observations on the governance of the company. The Audit Agenda, however, proposes a modest expansion of the auditor's public reporting responsibility. The auditor of listed companies is to report to shareholders on the auditors' opinion as to whether the financial statements give a true and fair view of matters required by law and including other matters required by statute. It also discusses the assurance from the auditors that the directors' statements concerning governance appropriately reflect the circumstances of the company and are not misleading; and explicit assurance that the textual information published alongside the financial statements in addition to the directors' report is consistent with them.