Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization

Artikel

The consolidated audit report is considered among the most used tools of financial communication. It is a written message that conveys the opinion of the independent auditor on the consolidated financial statements. Theoretically, the same report can reinforce the mechanisms and systems of governance of corporate groups. The consolidated audit report must be readable by all users of the financial statements and readers of financial information. Comprehensibility of the report is a qualitative feature that enhances the usefulness of financial information. Internationally, the content of the consolidated audit report is standardized by the International Standard on Auditing 700. The linguistic imperfection of international accounting standardization can reduce the relevance and reliability of the consolidated audit report. This article analyzes the structure and language features of this report. It measures the linguistic performance of the illustration provided by the international standard ISA 700, and discusses the impact of the translation of the normative consolidated audit report.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 3 ; Year: 2016 ; Abingdon: Taylor & Francis

Klassifikation und Themen

• Klassifikation: Management

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Fakhfakh, Mondher
• Ereignis: Veröffentlichung
• (wer): Taylor & Francis
• (wo): Abingdon
• (wann): 2016

Weitere Informationen

• DOI: doi:10.1080/23311975.2016.1258134
• Handle: http://hdl.handle.net/10419/205925
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ