Auditor's Reports in Australia 2005-2015: An Updated Analysis

The aim of this report is to update our previous report (Carson, Zhang and Fargher 2014 which examines the period 2005 to 2013) and examine the frequency of the various types of auditor’s reports issued in Australia during the period2014 to 2015, with a focus on reports emphasising material uncertainty in regard to the going concern assumption.