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...
