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

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.