English, Article edition: Informational Dimensions and Objectives of Audit Report Emiliano Ruiz Barbadillo

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Bookmark: http://trove.nla.gov.au/version/15944
Physical Description
  • article
Language
  • English

Edition details

Title
  • Informational Dimensions and Objectives of Audit Report
Author
  • Emiliano Ruiz Barbadillo
Physical Description
  • article
Notes
  • The audit report is the sole method by which the results of an audit are conveyed to the users of financial statements. As such the report is the public face of the audit and influences the users' assessment of the function and value of auditing. Whilst the overt purpose of the audit report is to reduce uncertainty concerning the quality of the information contained in the financial statements, many researchers have concluded that readers misinterpret the audit report message. 1n this study the work of the auditors is analysed, as is the highly coded message which is conveyed via the audit report and the possible misinterpretations thereof.
  • audit report, message conveyed.
  • RePEc:sar:journl:v:1:y:1998:i:2:p:129-152
Language
  • English
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