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February 2015 » DEVELOPMENTS IN FINANCIAL REPORTING...
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Cynthia M. Fornelli
I want to talk about communications and transparency, the auditor's reporting model, and disclosure effectiveness in general. Part of the pressure driving the desire for policymakers and investors wanting more information from the auditor comes from wanting a more robust auditor's report. But, as Greg Jonas mentioned, I think some of the pressure comes from company and audit committee disclosures, so we'll talk about that audit committees are the glue holding the whole process together.
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