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Citation

Fraser I & Pierpoint J (2011) Can we meet the needs? Auditor views on external assurance and management commentary. Edinburgh: ICAS. http://icas.org.uk/fraser-auditors/

Abstract
This report identifies auditors' views on the importance and feasibility of external assurance on management commentary and the forms of assurance and reporting which might be applied. Auditors' views on more general assurance issues are also explored, including views on: the robustness of the external audit process; the usefulness of current audit reports and how they might be enhanced; and other means of enhancing auditor-user communication.