• 23 minutes

Significant Changes to the Auditor's Report


Review the new format of the auditor's report.

Years ago, along with the IAASB, the AICPA did some research and found that there were two views about the auditor's report. One group of people, primarily analysts, want as much information as they can get. The other group of people said they don't want to read a long report, just cut to the chase and give us the bottom line. In an attempt to make both groups happy, the current auditor's report has the opinion section first, and then the “Basis for Opinion” section which includes a statement that the auditor is required to be independent of the entity and to meet the auditor’s other ethical responsibilities, in accordance with the relevant ethical requirements relating to the audit. This video reviews other changes to the auditor's report including to the illustrative report, key audit matters, and discusses the expanded description of the responsibilities of the auditor.

Runtime: 23 minutes



Ahava Goldman, CPA, CGMA

Ahava Goldman, CPA, CGMA


Ahava Goldman, CPA, CGMA, AICPA

  • Associate director, Audit & Attest Standards, AICPA
  • Staff liaison to the AICPA Auditing Standards Board
  • Supports ASB standard-setting activities, including development of authoritative and nonauthoritative guidance
  • Supports the AICPA’s involvement in international standard setting
  • Frequent presenter on auditing and attestation standards
  • Member of AICPA and NYS Society of CPAs
  • B.S. degree in accounting, magna cum laude, Stern College of Yeshiva University
  • Can be contacted at [email protected]

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