Chapter 13 - The auditor’s reporting obligations. In this chapter we will discuss: understand the nature and significance of the auditor’s reporting obligations; understand the structure and qualitative characteristics of the auditor’s report; explain the differences between the concepts of ‘true and fair’ and ‘presents fairly in accordance with’, and between a fair presentation framework and a compliance framework. | Lecture Auditing and assurance services in Australia 4th ed Chapter 13 - Grant Gay Roger Simnett
