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Linguistic performance and legibility of auditors’ reports with modified opinions

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  • Mondher Fakhfakh

Abstract

Purpose - – The purpose of this paper is to measure the understandability of the illustrations provided by the International Federation of Accountants in terms of the structural features of international auditors’ reports with modified opinions. Design/methodology/approach - – Measurement of the legibility of reports illustrated by the revised ISA 705 and ISA 706. This paper discusses the compliance level of modified auditors’ reports with the linguistic rules. Findings - – It was found that the standardized illustrations of modified reports are not fully understandable by users of financial statements. The illustrations of modified auditors’ reports are not compliant with several linguistic rules. Originality/value - – This paper provides new original investigation about the linguistic features of illustrations provided by the ISA 705 and ISA 706. This paper discusses the level of unintelligibility of standardized auditors’ reports and the implications for stakeholders.

Suggested Citation

  • Mondher Fakhfakh, 2016. "Linguistic performance and legibility of auditors’ reports with modified opinions," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 24(1), pages 105-130, February.
    • Handle: RePEc:eme:arapps:v:24:y:2016:i:1:p:105-130
    DOI: 10.1108/ARA-02-2014-0021
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    Citations

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    Cited by:

    1. Mondher Fakhfakh, 2016. "Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1258134-125, December.
    2. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.

    More about this item

    Keywords

    Standardization; Audit report;

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