 A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996Marek Schroeder European Accounting Review, 1999, vol. 8, issue 1, 115-137 Abstract: Polish legislation, in common with that in Germany and Austria, requires statutory auditors to prepare a long-form audit report but, uniquely in Europe, requires the report to be made more publicly available. The paper analyses the contents of 41 long-form audit reports on Polish non-financial listed companies for the year 1996. Compliance with the reporting requirements of legislation and auditing standards was found to be uneven. Differences in approach as between multinational and domestic audit firms were observed. Both of these results contrast with the conclusions of previous research on the content of Polish short-form reports, which found compliance to be high and differences between the approaches of multinational and domestic audit firms minimal. Nevertheless, the preparation and publication of long-form audit reports may increase transparency in transition economies characterized by systemic instability and may inform the current debate on the future development of auditing in the European Union. Date: 1999 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:8:y:1999:i:1:p:115-137 Ordering information: This journal article can be ordered from Access Statistics for this article European Accounting Review is currently edited by Laurence van Lent More articles in European Accounting Review from Taylor & Francis Journals |
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