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The
Financial Reporting Council, as the competent authority for audit within the
EU statutory audit framework, has published a report titled
Developments in Audit: An Overview 2015/16. A copy of the full report is available
here (
pdf) and an overview is available
here (
pdf). The central message appears to be: confidence in audit has grown but there is more to be done in improving good practice in firms and in terms of market competition. A separate report has also been published and explains the results of research exploring stakeholder confidence in the audit: see
here (
pdf).
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