科研之友
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摘要
There is little guidance on how integrated reports could be the subject matter of a conventional assurance engagement despite their growing use as an important means of communicating with stakeholders. This paper takes the first step in addressing this issue. The study relies on primary data collected from recorded interviews with 20 audit experts and 20 preparers, complemented by principles from existing professional assurance standards, to develop interpretively three possible assurance models (restricted, integrated and Delphi-inspired assurance). A restricted assurance model concentrates only on the audit of financial statements and the reporting of inconsistencies between the financial statements and other information contained in an integrated report to those charged with an organisation's governance. An integrated approach to 'assurance' offers an immediate solution for providing at least some assurance over the integrated report. It relies on different systems of checks and balances to provide directors with a basis for accepting responsibility for their organisations' integrated reports. Finally, a Delphi-inspired model offers a glimpse into how assurance services may evolve in response to the call for integrated reports to be assured. This model relies on a panel of experts to express an opinion on the method used to prepare integrated reports.
- 出版日期2017-5
