非财务报告趋势 [12]
论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-08-30编辑:Karlie点击率:18444
论文字数:7566论文编号:org201508291216305301语种:英语 English地区:英国价格:免费论文
关键词:
摘要:本论文主要论述了非财务报告会计服务的趋势,阐述了会计服务中财务报告的关联性与可靠性,同时讨论了非财务报告与财务报告在审计中所起的不同作用与未来趋势。
external auditor play a part if an opinion is required on the reliability of the information. In providing assurance, the internal auditor can verify on whether the management is acting consistently with the objectives of the organization. He or she should also ensure that the management control system is functioning adequately and the information supplied is reliable and relevant. The internal auditor should have an advisory role in the design and security of a reliable information system. As for the external auditor, he or she plays the roles in examining the quality of the information, reporting it to users, and neutralizing any conflict of interests and the existing difference in knowledge.
CONCLUSION
It is both challenging to include non-financial information in the reporting process and to provide assurance on the reliability and relevance of non-financial information reporting. This is due to the fact that it is very hard or impossible to measure non-financial information. When one cannot measure non-financial information, then it is not possible to provide a proper report on non-financial information.
Some assumptions would be needed in order to measure and report non-financial information. Since there are many assumptions that can be used, it would be hard to provide assurance on non-financial information. The assumptions used in reporting non-financial information can vary and are very subjective. Therefore, it is challenging for assurance in improving reliability and relevance of non-financial information reporting. Those who in charge of assurance cannot assume that the assumption used is wrong when it is different from what they normally do when it comes to non-financial information reporting. In order to improve the reliability and relevance of non-financial information reporting, the persons who are responsible for assurance would need more information on how the accountants come out with their assumptions.
Another challenge of non-financial information reporting is that most management people that understand the importance of non-financial information reporting. Usually, the management would put more focus on the financial information that they neglect non-financial information.
According to a survey done by Deloitte (2007), there are many board members and senior executives who are still in the dark about the overall health of their organizations as they ignore about the non-financial information. Even though they have become more aware of the growing need to understand their performance through non-financial measurements, the executives admit that their ability to measure and monitor performance through non-financial measurements are inadequate. It would be very challenging for assurance to play a role in improving the reliability and relevance of non-financial information reporting if management themselves do not care about non-financial information reporting. Even if they disclose non-financial information to satisfy the users' demands, not much information would be provided as they do not think that it is important to do so.
In order to enhance the reliability and relevance of non-financial information reporting, first and foremost, the support from management is needed. The way the management reports the non-financial information can have an impact on the assurance of non-financial information reporting. If the management provides mor
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