Fakhfakh, Hamadi; Fakhfakh, Mondher; Consuelo … - In: Managerial Auditing Journal 23 (2008) 8, pp. 824-859
Purpose – The purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports. Design/methodology/approach – Measurement of the compliance of auditors' reports issued...
