New audit report seen through the prism of the certified auditors – research in the Republic of Macedonia
New audit report seen through the prism of the certified auditors – research in the Republic of Macedonia

Summary/Abstract: With recomposing of the audit report, IAASB announce the commencement of the new era in the audit profession. The proposed amendments in ISA 700, 705 and 706, as well as the new ISA 701 are expected to decrease the information gap and in the same time to increase the communication power of the audit report. The revision of the standards related to the audit report and their publication in June 2014 encouraged us to carry out a research that will include the certified auditors in the Republic of Macedonia. The main objective of the research is to realize the perception certified auditors have regarding the new amendments and whether they really expect an increase of the credibility of the audit report in the users’ eyes which will decrease the “expectation gap”.

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