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The measurement of compliance with ISA700 The case of audit reports published by the international accounting firms in Tunisia

The measurement of compliance with ISA700 The case of audit reports published by the... Purpose – The purpose of this paper is to examine the form and content of auditors' reports published by international accounting firms in Tunisia. Design/methodology/approach – Compliance measurement of auditor's report published by Tunisian auditors who represent international auditing firms with International Standard on Auditing 700 (ISA700). Findings – Audit reports examined are not fully compliant with all elements of the report issued by the International Federation of Accountants (IFAC). Originality/value – The paper provides empirical evidence for limitation of standardisation efforts on auditors' reports and discusses the implications for accounting firms and their clients. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

The measurement of compliance with ISA700 The case of audit reports published by the international accounting firms in Tunisia

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Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013380710746384
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine the form and content of auditors' reports published by international accounting firms in Tunisia. Design/methodology/approach – Compliance measurement of auditor's report published by Tunisian auditors who represent international auditing firms with International Standard on Auditing 700 (ISA700). Findings – Audit reports examined are not fully compliant with all elements of the report issued by the International Federation of Accountants (IFAC). Originality/value – The paper provides empirical evidence for limitation of standardisation efforts on auditors' reports and discusses the implications for accounting firms and their clients.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Apr 10, 2007

Keywords: Accounting standards; Auditors; International accounting; Accounting firms; Tunisia

References