Dimensiones informativas y objetivos del informe de auditoría

  1. Emiliano Ruiz Barbadillo 1
  1. 1 Universidad de Cádiz
    info

    Universidad de Cádiz

    Cádiz, España

    ROR https://ror.org/04mxxkb11

Zeitschrift:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Datum der Publikation: 1998

Ausgabe: 1

Nummer: 2

Seiten: 129-152

Art: Artikel

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Andere Publikationen in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Zusammenfassung

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.

Fuente de los datos: Dialnet