Finansinių ataskaitų audito išvada: kaip patenkinti informacijos vartotojų lūkesčius?
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The information of the auditor‘s report on financial statements often are not equally understood by investors, lenders and other auditors. There is a gap in understanding of audit information among the professional auditors and clients, i.e., there is a gap in audit expectation – does not match the expectations of client’s on content of audit information and the auditor's responsibilities on audit report preparation. It happens due to lack of information how the audit on financial statements has been carried out. The scientific problem dealt in an article – how to meet an expectations of client’s and to increase the confidence on the audit reports on financial statements. The main objective of the research – on the base of analysis of audit reports of the Lithuanian joint stock companies to identify their problems and to provide recommendations for their improvement Used methods: analysis of scientific literature, law and international auditing standards, documentary analysis, logical analysis and synthesis. The empirical research was carried out by analysing the audit reports on financial statements of Lithuanian Joint Stock Companies in period 2012–2016. The recommendations presented in an article on the extension of the audit report will increase the intelligibility of auditor’s reports on financial statements and awareness of the representatives of economical units about the audit process. It could be expected the greater transparency and awareness will strengthen the relationship between the investor’s and auditor’s; auditors will focus more on the main audit subjects, which will be more clear described in the audit report; changes will promote the growth on confidence on audit reports on financial statements.
- Straipsniai / Articles