ABSTRACT. Garcia-Benau and Zorio examine the audit report of 147 firms from the EU that prepare their financial statements in compliance with the standards developed by the IASB. Messier et al. present information on the causes and detection of misstatements by auditors and the relationship of those misstatements with IT. Blokdijk confronts the ARM as incorporated in ISA No. 400, with the real life situations faced by auditors in auditing financial statements.