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英国财务审计报告论文

英国AA代写网

[日期:2015-11-01] 来源:英国AA代写网  作者:AA代写小编 [字体: ]

改革已改为报告行为。报告的长度、审核状态、照片和图表以及法律等都有一些变化。首先,报告的长度比以前的报告是非常长的。这意味着,这些内容都比之前的财务统计数据和其他员工的工作更为多。这些信息可以提高信息了解报告使用者,使读者能够了解公共服务的更多信息;其次,娜塔莉亚(2014)给广泛的用户特征是团结一切对象的权宜之计,可(拒绝进行审计和信息,在提交审计过程管理审计报告,事实)与“审计结果”和分类根据条款提交最终和中间结果。因此,该报告的读者是依赖审计报告的信息披露,似乎可以作为责任和透明,从第三独立审计的一部分,澳大利亚国家审计署合格(ANAO)。作为审计,他/她应该就这一报告是否披露的信息披露的信息披露,除了这,读者的年度报告,他们不具有特定的知识内的公共服务披露的意见,他们都愿意获得合格的意见,从第三个独立的党;第三,更多的照片和图表的披露的报告。照片会记录作者在报告中所说的话;此外,在报告中显示图形的运动。此外,·赫尔拉斯奇(2012)指出,在年报中图形的使用是有据可查的,研究照片的势头。这意味着图形和照片都有一个积极的影响,对用户的理解,在长期的文件,一个势头。这些视觉会给人难忘的照片和图表的经验,而不是无聊的话。这些视觉将帮助用户了解报告的内容,最后,法律文件,如法规和法律上的披露是多方面的。报告的披露必须符合法律文件的要求,对报告的要求有一定的限制。

The reform has changed to its report behaviours. There are some changes from the report behaviours that the length of the report, the audit status, the photographs and graphs, and legal. Firstly, the length of report is extremely longer than prior reports . That means that the contents are more than before such as the information related to the financial statistics and other employees’ job. These information could enhanced the information understand of the report users so that readers are able to learn more information about the public services; secondly, Nataliya (2014) give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit) with the term "audit result" and classify it depending on the terms of submission by final and intermediate result. Therefore, the report readers are relied on the reports which are audited, disclosure of the information can be seem as accountability and transparent, and qualified from the third independent audit part Australian National Audit Office (ANAO). As the audit, he/ she should give the opinions on whether this report is accountability and transparency in the disclosures of the information which readers demand in the disclosures, besides that, the readers of the annual report, they do not have the specific knowledge inside the public service disclosure, they are willing to get qualified opinions from the third independent party; thirdly, more photograph and graph adopted in the disclosures of the reports. Photograph would record the picture what writers are willing to say in the report; in addition, graph would show the movement of the figure in the report. Furthermore, Hrasky (2012) stated that graph use in annual reports is well documented, and research into photographs is gaining momentum. That means graph and photograph both have a positive impact on the understanding for the users of the report in term of well document an momentum respectively. These visual would give unforgettable experiences on the photograph and graphs rather than boring words. These visual would help the users understand the contents of the report; finally, legal document such as regulations and laws on the disclosures are more than prior. The disclosure of the report must meet the requirement of the legal documents, so that the requirement of the report is restricted.

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