This week we highlight a report by ACCA on the difference one year makes in auditor reporting standards since the IAASB's changes. The analysis looks across the implementation of the new standards in eleven countries and draws upon a detailed analysis of 560 new-style audit reports and feedback from roundtables, at which stakeholders gave their perspectives on the new reports.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.