pg60_oct2016

ANALYSIS: THE NEW AUDITOR’S REPORT: PERSPECTIVES ON ITS IMPACT

The independent auditor’s report is the auditor’s key communication to the shareholders and other users of the financial statements. After many years of audit reports that merely provided a ‘pass/fail’ conclusion, the landscape has changed. By Zuleka Jasper WHY THE CHANGE? The external audit is an independent and objective process … MORE