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| Author: | Gangolly, J.S. (et al.) |
| Title: | Harmonization of the auditor's report |
| Journal: | International Journal of Accounting
2002 : VOL. 37:3, p. 327-346 |
| Index terms: | Accountants International Auditing standards Harmonization Reporting |
| Language: | eng |
| Abstract: | International efforts to harmonize the audit report, spearheaded by the International Auditing Practices Committee of the International Federation of Accountants (IFAC), culminated in the issuance of International Standard on Auditing (ISA) 13 in 1983. The purpose of this paper is to assess whether ISA 13 has resulted in greater international harmonization of audit reports. A survey of IFAC's member organizations in 86 countries netted 50 responses. This study compares the auditor's reports (in financial reports) of 450 companies in 33 IFAC member countries on two different dates. The results suggest a higher degree of conformity with the standard for the post-ISA 13 reports. The empirical evidence, taken as a whole, shows reduced diversity of practices and standards involving the audit report since the issuance of ISA 13. |
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