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The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia

  • María Consuelo Pucheta

    ()

    (Universitat Jaume I)

  • Mondher Fakhfakh

    (University of Sfax)

Registered author(s):

    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.

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    File URL: http://www.ivie.es/downloads/docs/wpasad/wpasad-2005-19.pdf
    File Function: Fisrt version / Primera version, 2005
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    Paper provided by Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) in its series Working Papers. Serie AD with number 2005-19.

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    Length: 30 pages
    Date of creation: May 2005
    Date of revision:
    Publication status: Published by Ivie
    Handle: RePEc:ivi:wpasad:2005-19
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    1. Feltham, Gerald A. & Hughes, John S. & Simunic, Dan A., 1991. "Empirical assessment of the impact of auditor quality on the valuation of new issues," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 375-399, December.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    3. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, 09.
    4. Lin, Kenny Z. & Chan, K. Hung, 2000. "Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines," The International Journal of Accounting, Elsevier, vol. 35(4), pages 559-577, 010.
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