Fakhfakh, Hamadi; Fakhfakh, Mondher - In: International Journal of Accounting, Auditing and … 4 (2007) 2, pp. 198-225
compliance of these reports with elements listed by the International Standard on Auditing (ISA700). To reach this aim, an … characteristics of the Tunisian accounting and auditing environment, which may induce auditors to ignore some elements which are …