expectations of users of financial information with regard to the tasks carried out by auditors（预期用户的财务信息对由审计人员的任务）.pdfVIP

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expectations of users of financial information with regard to the tasks carried out by auditors（预期用户的财务信息对由审计人员的任务）.pdf

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expectations of users of financial information with regard to the tasks carried out by auditors（预期用户的财务信息对由审计人员的任务）

EXPECTATIONS OF USERS OF FINANCIAL INFORMATION WITH REGARD TO THE TASKS CARRIED OUT BY AUDITORS Ignace De Beelde, Sophie Cooreman and Helmut Leydens, Department of Accounting and Management Control, Faculty of Economics and Business Studies, University of Ghent, Belgium. 1. INTRODUCTION AND OBJECTIVE Almost all countries with a developed capital market have systems at their disposal to protect savers and investors against abuses by persons or institutions attracting money. As a rule, companies are liable to provide shareholders, grantors of credit and potential investors with financial data, to inform these interested parties on the position and development of the company. A traditional way to report upon the financial situation of a company is by submitting financial statements to the general meeting of shareholders. After its approval by the general meeting of shareholders, these financial statements are put at the disposal of the general public in Belgium via the Balance Sheet Centre of the Belgian National Bank. This causes a problem which results from the asymmetry that exists with regard to the access to information between the management on the one hand and the shareholders (and - as a result of the obligation to publish - the general public) on the other hand. For the management may have an interest in using the financial statements to draw a picture of the company that is not consistent with the truth, and therefore to mislead the investors. Since this procedure may have a harmful effect on the operation of financial markets and on the correct allocation of financing sources, most Western countries have created a control function to guarantee the reliability of the annual statements of account that are published. In Belgium, this task is given to an independent specialist, i.e. a ‘bedrijfsrevisor’: as soon as a company exceeds certain criteria with regard to its size, the intervention of an auditor is obligatory. To guar