The Value of Audit: Views From Retail (Private) Investors

This ACCA survey providees contemporary evidence on the value of audit as perceived by an important stakeholder group to which the audit report is addressed and which ultimately pays for the audit, namely, the investors.


Key findings:

  • Overall, 90% of respondents felt that the external audit, in its current form and scope, brings value to them.
  • 80% of respondents felt that audited financial statements were important to them in making investment decisions.
  • More than 75% of respondents agreed that the scope of the audit should be extended to enhance the value of audit.
  • More than 85% of respondents felt that the provision of non-financial information (such as corporate governance practices and corporate social responsibility issues) would serve their (investment) decision making purposes.


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