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

Abstract

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.

Citation

Fakhfakh, M. and Consuelo Pucheta‐Martínez, M. (2007), "The measurement of compliance with ISA700: The case of audit reports published by the international accounting firms in Tunisia", Journal of Human Resource Costing & Accounting, Vol. 11 No. 1, pp. 4-29. https://doi.org/10.1108/14013380710746384