Conclusion

The information prepared and presented by companies, like the capital markets it supports, never ceases to evolve. Auditors have been a part of this evolution and will continue to play an expanding role as they apply their values, experience, and talent to emerging forms of company-prepared information.

While the landscape of company-prepared information and related challenges may shift, the fundamental objective for auditors does not change: building trust and confidence for the benefit of our economy and markets.


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