Mapping the state of expanded audit reporting: a bibliometric view
Abstract
On December 17, 2015, the International Auditing and Assurance Standards Board (IAASB) issued an Invitation to Comment entitled Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits (hereafter, the ITC). The ITC highlights the IAASB’s discussions regarding the three separate, but related, topics: professional skepticism, quality control, and group audits, in order to solicit feedback on these topics from various stakeholders. The ITC also discusses potential standard-setting activities the IAASB could participate in to enhance audit quality. The comment period ended on May 16, 2016. This commentary summarizes the contributors’ views on selected questions posed in the ITC.
Publication Title
Current Issues in Auditing
Recommended Citation
Earley, C., Hooks, K., Joe, J., Polinski, P., Rezaee, Z., Roush, P., Sanderson, K., & Wu, Y. (2017). Mapping the state of expanded audit reporting: a bibliometric view. Current Issues in Auditing, 11 (1), C1-C25. https://doi.org/10.2308/ciia-51565
