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自从那个时候以来,独立审计报告经历了无数的变化，它反映了审计人员的责任和管理方式。众多的诉讼是由审计人员的疏忽,缺乏独立,未能检测欺诈和虚假材料所发生的。审计人员发表意见,没有真正反映企业的财务状况。因为审计公司很难完全验证一切，并且也很难表现在在一个公司的财务报表之中,改动保护审计人员从负债和重申财产是他们的责任。执行的工作类型,段落和意见段的长度,在报告中使用的语言是一些变化,是由独立审计报告的性质决定的。这些年来随着用户的需求和想法改变，本文的目的是提供一个时间轴和审查修改的独立审计报告的标准。1917年和1929年的美国联邦储备理事会(美联储,fed)公告声明,1934年修订,1939年,1948年、1977年和1977年的独立审计师的报告将讨论。本文还将讨论审计师的责任和2000年初的会计丑闻对审计行业影响做出了分析。

Since then, the independent auditor’s report has gone through numerous changes to reflect the responsibilities of auditors and management. Numerous lawsuits were caused by auditor’s negligence, a lack of independence, and a failure to detect frauds and material misstatements. Auditors were issuing opinions that did no truly reflect the financial position of companies. Because it would be very hard for an auditing firm to completely verify everything in a company financial statements, changes were made to protect auditors from liabilities and to reiterate their responsibilities. The type of work to be performed, the number of paragraphs and the length of the opinion paragraph, the language used in the report were some of the changes that the independent audit report has gone through. The purpose of this paper is to provide a timeline and a review of the changes to the independent auditor’s report over the years as users needs and wants were changing. The Federal Reserve Bulletin Pronouncements of 1917 and 1929, the revisions of 1934, 1939, 1948, 1977, and 1988 of the independent auditor’s report will be discussed. The paper will also discuss the responsibilities of the auditor and some effects of the Accounting scandals of early 2000 on the auditing profession.

At the origin, auditing was primarily a tool to maintain and insure government accountancy and record keeping was its main purpose. The first record keeping began around 4000 B.C, with the oldest commercial documents being traced to around 3500 B.C (Brown, 1905). It is clear that record keeping and accountancy has always been important for human beings. In its early age, the audit function was already a tool to maintain proper recording of various transactions and emphasized financial accountancy. However, auditing gained its momentum in the 1750 to 1850 during the Industrial revolution where jobs and companies’ revenues were increasing considerably. Businesses were expanding and the need for people to manage them arisen. Business owners found an increasing need to control financial activities for the accuracy of records and for frauds fighting. Entrepreneurs began to heavily rely on auditors’ to protect their interest from none intentional errors, omissions, and frauds. The audit function began to develop into a field of fraud detection, financial accountability and would engage a review of most of the transactions recorded. With the increase in size and revenues of companies, the pressure from stockholders and other concerned parties, the pressure from distant investors not familiar with the firm an independent opinion of accounting records and reports started to weight in the balance in the United States. A review of the financial statements from an outsider point of view was then required from businesses on top of the presentation of their financial statements. The independent auditors’ opinion became a requirement for firms with the Price Waterhouse being one of the first accounting firms to produce an in本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。