Attitude of the accountant toward his report;

              14 HASKINS & SELLS February
The Attitude of the Accountant Toward His Report
EVERY accountant on the staff who has
anything to do with the preparation of
reports has a duty to realize the import­ance
of the report in the execution of an
engagement. There are relatively few
cases where the client's impression of the
quality of service performed by the firm
and by its representative in charge is not
influenced very materially by his opinion
regarding the report.
It is rather dangerous to deal in generali­ties
with respect to the requirements of
reports, but the majority of audit engage­ments
call for the preparation of financial
statements, in varying degrees of detail,
and of comments designed to supplement
the statements and furnish such other in­formation
as may seem appropriate in the
particular case. While the content and
form of reports must be governed to some