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- Title
International Similarities and Differences in the Auditor's Report.
- Authors
Hussein, Mohamed E. A.; Bavishi, Vinod B.; Gangolly, Jagdish S.
- Abstract
The auditor's report communicates to financial statements users an opinion and the standards adhered to by the auditor to arrive at that opinion. The International Auditing Practice Committee of the International Federation of Accountants has issued International Auditing Guideline No. 13: "The Auditor's Report on Financial Statements." This paper studies the similarities and differences between Guideline 13 and audit reports issued in 27 countries. The results show that audit reports issued in different countries can be classified into five groups. An analysis of environmental factors shows that the groups may be associated with differences in the level of securities markets activities, the legal system, and the development of the accounting profession.
- Subjects
ACCOUNTING; AUDITORS' reports; AUDITING standards; AUDITORS; MONEY market; FINANCIAL statements; FINANCIAL performance; BUSINESS records; INTERNATIONAL Federation of Accountants; INTERNATIONAL Federation of Accountants. International Auditing Practices Committee
- Publication
Auditing: A Journal of Practice & Theory, 1986, Vol 6, Issue 1, p124
- ISSN
0278-0380
- Publication type
Article