After gathering additional information from users of audited financial statements and considering many issues including
the current report's information content, potential benefits in adding additional communication items, potential costs, alternative models, similar projects of other standards setter, academic research, and comments from outreach efforts--the PCAOB proposed changing the standard audit report" ("Proposed Auditing Standards: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion; the Auditor's Responsibilities Regarding Other