Activity Based Risk Evaluation Model of Auditing - Recent updates http://www.abrema.net Recent updates are described below An editorial in the June 2008 edition of The CPA Journal entitled "The Audit Opinion" discusses the need to further modify the auditor's report to enhance readers' understanding of an audit and thus reduce the expectation gap. Refer to the link on the above page. http://www.abrema.net/abrema/expect_gap_g.html Previously, references to auditing research in the bibliography simply stated the names of articles, the authors' names, the journal and the date of publication. References in the bibliography are now linked to the related pages in the ABREMA site which are in turn linked to a brief description of the nature and/or results of the research. http://www.abrema.net/notes/bibliography.html#refs Suggested style for referencing material sourced from this site added to the site. Refer to the the link on the above page for more information. http://www.abrema.net/Terms_of_use.html