The audit report journey What's your view? Question Title * 1. How would you best describe yourself? Audit Committee Member Auditor Investor Preparer (of financial statements) Other (please specify) Question Title * 2. Do you agree that unlisted companies should opt for a long form audit report? Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree Comments Question Title * 3. Do you agree that audit reports should include binary findings that indicate whether or not an estimate or judgement was acceptable? Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree Comments Question Title * 4. Do you agree that audit reports should include graduated findings that indicate where within the acceptable range an estimate or judgement sits? Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree Comments Question Title * 5. Do you agree that audit reports should include risk-maps or other disclosures (please specify) beyond the minimum required by auditing standards? Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree Comments Question Title * 6. How do you believe that "observations" should be interpreted? Binary findings Graduated findings Other (please specify below) Comments Question Title * 7. When do you think it would be “relevant” to include “observations” in an audit report? Always When the auditor reports a misstatement to the Audit Committee Other (please specify below) Comments Done