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Lobbying the Auditing Practices Board: Analysis of Responses to the Expanded Audit Report

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  • Stuart Manson
  • Mahbub Zaman

Abstract

In 1993 the Auditing Practice Board (APB) in the United Kingdom issued Statement of Auditing Standard 600, Auditors’ Reports on Financial Statements. The new expanded audit report was issued in an attempt to reduce the audit expectations gap. Prior to the issuing of this standard the APB issued a Consultative Document in 1991 and an Exposure Draft in 1992. In this paper we investigate the comments made to the APB by respondents to these two documents. We found that a number of respondents doubted whether the new standard was of itself sufficient to reduce the expectations gap. In addition, we found that where respondents made substantive suggestions for changes to the proposed standard these generally were not implemented by the APB.

Suggested Citation

  • Stuart Manson & Mahbub Zaman, 1999. "Lobbying the Auditing Practices Board: Analysis of Responses to the Expanded Audit Report," Accounting Forum, Taylor & Francis Journals, vol. 23(1), pages 11-34, March.
    • Handle: RePEc:taf:accfor:v:23:y:1999:i:1:p:11-34
    DOI: 10.1111/1467-6303.00003
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    Cited by:

    1. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
    2. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.

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