Humphrey et al (1992) carried out an investigation to gather evidence for their opinions and perceptions about the audit from many different groups. Results showed no significant differences in perception that financial statements must comply with the law and standards, but significant differences on the role of auditors. In general, the auditor said that it is their responsibility and role less than those who use their financial statements about expectations. Another interesting fact is that 71% do not think auditors Balance Sheet honest presentation of the financial situation, while 51% Chief Financial Officer and 81% of those who use the audit results have contrary opinions.
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