非财务报告趋势
会计服务被称为财务信息的编制和分析,这是内部和外部的用户通过财务报表作为一个独立的陈述或对一个组织的表现表示信心。主要的目的是给人们提供一定的信心,所提交的资料是准确可靠的(Main & Hespenheide, 2011)。关联性被称为会计信息的能力,这将在决策中造成差异 (Sharayri & Momani, 2011).。另一方面,可靠性保证会计信息是合理的不遵从错误或偏见,并忠实地表明它所声称的代表(Johnson,2005)。戴维、库珀和德维(2004)增加了可靠性,象征着忠实的代表性,变异性,中立性和完整性的概念,在拟议的概念框架中形成一个基本要素。
审计人员编制和度量了参与的所有阶段的财务和非财务信息。例如SAS No. 56 (AICPA 1988b) 必须使用程序来分析在计划和最后审查阶段的实质性审计信息 (Jeffrey, Ganesh & Arnold, 2000)。
Trends In Non Financial Reporting
Accounting services are known to be the preparation and analysis of financial information, which is accounted to internal and external users through financial statements as an independent statement or an indication of confidence on the performance of an organization. Assurance's main purpose is to provide a level of confidence that the information being presented is accurate and reliable (Main & Hespenheide, 2011). Relevance is described as the ability of the accounting information which creates difference in the decision making (Sharayri & Momani, 2011). On the other hand, reliability assures that accounting information is reasonably free from error or bias and faithfully signifies what it claims to represent (Johnson, 2005). Devi, Hooper and Davey (2004) added that reliability symbolizes the concepts of faithful representation, variability, neutrality and completeness, which form a fundamental element in the proposed conceptual framework.
Regularly, auditors compile and weigh up both financial and non-financial information in all phases of an engagement. For example, SAS No. 56 (AICPA 1988b) necessitates the use of analytical procedures in both the planning and final review stages of an audit in addition to substantive testing (Jeffrey, Ganesh & Arnold, 2000).
Organizations often report non-financial information such as information on business
strategy, corporate governance, internal controls or corporate responsibility reporting on environmental, economic and social performance with indirect link with a financial registration system (Admiraal, Nivra & Turksema, 2009). According to ICAEW (2008), assurance on non-financial information also includes reports to regulators on matters such as risk exposures, pricing policies or compliance with regulatory requirements and reporting on public interest concerns.
Contrary to the word 'non-financial', the nature of non-financial information can be qualitative or quantitative. The information is capable of being expressed in numbers or figures, as in quantities or periods which could be similar to financial information, but of a less uniform nature. Often it is quantifiable and an indirect link can be made with a financial registration system. Conversely, qualitative information is descriptive in nature which generally does not associate with generally accepted frame of reference or standardised units (Royal NIVRA, Amsterdam, 2010).
BACKGROUND OF THE STUDY
In 2009, the Assurance Sustainability Briefing Paper 3 reported by ACCA, AccountAbility and KPMG states that it is progressively accepted that today's accounting and audit is deteriorating in providing information on many of the drivers that create business value, while many business drivers are ultimately non-financial, such
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