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...

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...

This article presents a descriptive and analytical study of the audit reports harmonisation phenomenon initiated by supranational organisations, such as the IFAC and the European Union. These organisations played a very significant role in the modelling and the alignment of the practices of...