THE MEASUREMENT OF COMPLIANCE WITH INTERNATIONAL ISA700: THE CASE OF AUDIT REPORTS PUBLISHED BY THE BIG ACCOUNTING FIRMS IN TUNISIA

María Consuelo Pucheta () and Mondher Fakhfakh
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María Consuelo Pucheta: Universitat Jaume I
Mondher Fakhfakh: University of Sfax

Working Papers. Serie AD from Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie)

Abstract: This article examines the form and content of auditor¿s report published by Tunisian auditors who represent international auditing firms. It measures the compliance of these reports with elements enumerated by International standard on auditing (ISA700). To reach this objective, an empirical study has been conducted based on an analysis of 42 audit reports published in the Tunisian context. The results show that in Tunisia audit reports issued by the international auditing firms are not equally compliant with five of the twenty-six elements enumerated by International Federation of Accountants (IFAC). This difference of conformity to ISA700 can be explained by characteristics of the Tunisian environment (inefficient stock market and a weak number of large holding corporations, among others), which may induce auditors to disregard some elements followed by the same ISA.

Keywords: compliance; form of auditor’s report; content of auditor’s report; auditing in Tunisia (search for similar items in EconPapers)
JEL-codes: M00 M40 M49 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2005-05
New Economics Papers: this item is included in nep-cwa
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http://www.ivie.es/downloads/docs/wpasad/wpasad-2005-19.pdf Fisrt version / Primera version, 2005 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:ivi:wpasad:2005-19

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