The Irony of Financial Reporting

Purpose: Reporting is one of the most basic functions accounting information system. Financial entities transferred to financial statement users through reporting function. Also, audit process, which ensures reliability system, ends with reporting. In today’s world changes in economic, cultural, social, and technological areas, standard approach has changed, scope activities expanded diversity items be reported increased. This study aims consider matter irony caused by these nature system make a propasal this matter. Methodology: was based on theoretical research. Research papers prepared issued big four companies obtained from literature were used study. study, changing approaches new types reportings considered function main auditing that discussed, theoretically. Findings: Recommendations proposals presented at end for dealing Originality/Value: Unlike previous studies focused changes, advantages, usefulness trends systems, raising awareness problems attracting attention