Auditor reporting - Momentum builds towards more informative reports

The debates that will shape the auditor’s report of the future are moving forward, and the look and feel of the new enhanced reports are starting to crystallise. One thing is clear: the audit reporting model is going to change – at least for listed companies. While many preparers have reservations, investors welcome what they recognise is a ‘sea change’, and auditors are on a learning curve.

This booklet provides an overview of the developments, the reactions so far and some of the questions that are still being debated.