Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we examine audit reports that have already applied new auditing regulations. This case study approach allows us to highlight UK audit-reporting practices both before and after the ISA 700 was issued and entered practice. Our findings reveal that in terms of content and content positioning, UK companies’ audit reports make use of the psychological effects of primacy versus serial position and have done so long before the applicability of the international standard for financial statements published after December 2016.

中文翻译：

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ISA700之前（2015年修订）时代的英国审计报告惯例

鉴于其对利益相关者的重要性，修订审计报告的过程是当今经济环境中必不可少的主题。这项研究旨在通过评估在国际和地区标准制定者和监管机构的支持下对审计报告的变更和发展，来详细说明该过程的相关要素。为此，我们将检查已经应用新审核规则的审核报告。这种案例研究方法使我们能够重点介绍ISA 700发行并进入实践之前和之后的英国审计报告实践。我们的发现表明，就内容和内容定位而言，