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ABSTRACT. This study is grounded in the considerable body of scholarship examining the communications among regulators, auditors, and users, the effect of contrasting statements on users’ judgments, and the process of continuous auditing. Our paper contributes to the literature by providing evidence on the relationship between the determinants of confidence in the SAR, the communication of assurance provided in assurance reports, and the importance of contrasting statements for distinguishing levels of assurance. pp. 154–159
JEL Classification: H83, M42

Keywords: continuous auditing, assurance report, audited financial statements

LUMINITA IONESCU
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Spiru Haret University

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