function. This study considers how ambiguous language in auditor communications, and the context in which it occurs, contribute … variable. The results demonstrate the potentially crucial role of context in ambiguous communications with users. Implications …

accounting curricula emphasizing written and oral communications skills. Accounting practitioners expect accounting students to … master communications skills as accounting curricula become more responsive to changes in the accounting environment …

The communications audit may be defined as “the process whereby the communications within an organisation are analysed … by an internal or external consultant, with a view to increasing organisational efficiency”. Why communications audits …‐house communications auditing, and whether they are worthwhile, are also discussed. Examples are given of two typical audits. One is …