The most important characteristic feature of contemporary organizations is their emphasis on management of knowledge and information as a means to improve efficiency. Due to the dynamic nature and interconnectedness of economics, different aspects of development have become critical for all the...

Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit...