New research report
Auditor’s reports in Australia 2005-2015: An updated analysis (PDF)
CPA Australia, June 2017
Examines the frequency of the various types of auditor’s reports for publicly listed companies in Australia during 2014-2015, with a focus on reports with emphasis of matter paragraphs on material uncertainty in regard to the going concern assumption. The research findings highlight high levels going concern emphasis of matter paragraphs which have increased progressively since the global financial crisis, reaching 34 per cent in 2015.