Fakhfakh, Hamadi; Fakhfakh, Mondher - In: International Journal of Accounting, Auditing and … 4 (2007) 2, pp. 198-225
This article examines the wording of audit reports published by Tunisian Certified Public Accountants. It measures the … compliance of these reports with elements listed by the International Standard on Auditing (ISA700). To reach this aim, an … empirical research based on an analysis of 71 audit reports published by independent auditors has been conducted. The results …