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dc.contributor.authorChiang, CKH
dc.contributor.authorNorthcott, D
dc.date.accessioned2011-07-12T02:58:44Z
dc.date.available2011-07-12T02:58:44Z
dc.date.copyright2008
dc.date.issued2011-07-12
dc.identifier.citation1st CSEAR Summer School in North America, Montreal, Canada, 2008-07-07 - 2008-07-09
dc.identifier.urihttp://hdl.handle.net/10292/1418
dc.description.abstractThis paper reports interview evidence on audit materiality and environmental matters in financial reports. The findings were based on interviews with twenty-seven senior financial audit practitioners in New Zealand. Significant findings from the research interviews are (1) the auditors’ interpretation and perception of the materiality assessment would fundamentally preclude them from even considering environmental matters in their audits, (2) a legislative mandate may be needed to bring about the same awareness in and focus on environmental matters in financial auditors, as is presently evident in public sector auditors; (3) there is evidence of an ‘expectations gap II’ – i.e. a gap between the expectations of standards setters and practicing auditors (Specht & Waldon, 1992). However further research is required to investigate the cause(s) for the ‘expectations gap II’ and what might be done to bridge this gap.
dc.publisherAUT University
dc.relation.urihttp://www.docstoc.com/docs/22724444/Welcome-to-the-2008-North-American-Congress-on-Social
dc.rightsNOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication.
dc.subjectFinancial audits
dc.subjectAudit materiality
dc.subjectEnvironmental matters
dc.subjectAuditing profession
dc.titleAudit materiality and environmental matters in financial reports: some interview evidence
dc.typeConference Contribution
dc.rights.accessrightsOpenAccess


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