Title: The wording of Tunisian audit reports: a comparative study with international principles

Authors: Hamadi Fakhfakh, Mondher Fakhfakh

Addresses: University of Sfax, Faculty of Economic Sciences and Management, Airport Road, 1088, Sfax 3018, Tunisia. ' University of Sfax, Faculty of Economic Sciences and Management, Airport Road, 1088, Sfax 3018, Tunisia

Abstract: 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 reports published by independent auditors has been conducted. The results show that Tunisian audit reports are not perfectly compliant with the content and structure of reports standardised by the International Federation of Accountants (IFAC). This difference of conformity from international reports can be explained by the characteristics of the Tunisian accounting and auditing environment, which may induce auditors to ignore some elements which are standard on auditors| reports.

Keywords: auditing doctrine; audit reports; conformity; implications of results; International Federation of Accountants; IFAC; International Standard on Auditing; ISA700; Tunisian auditors; report wording; report structure; auditor reports; Tunisia.

DOI: 10.1504/IJAAPE.2007.015234

International Journal of Accounting, Auditing and Performance Evaluation, 2007 Vol.4 No.2, pp.198 - 225

Published online: 28 Sep 2007 *

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