Publications
Publications
- May 1997 (Revised May 1998)
- HBS Case Collection
Auditors and Their Opinions
By: William J. Bruns Jr. and Jeremy Cott
Abstract
Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits.
Keywords
Citation
Bruns, William J., Jr., and Jeremy Cott. "Auditors and Their Opinions." Harvard Business School Background Note 197-113, May 1997. (Revised May 1998.)