Publication: Dimensiones Informativas y Objetivos del Informe de Auditoria
Authors
Ruiz Barbadillo, Emiliano
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Publisher
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DOI
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info:eu-repo/semantics/article
Description
Abstract
The audit
report
is the sole method
by which
the results
oj an audít
are conveyed
to the users
of financia!
statements.
As such
the report
is the public
face
of the audit
and ilifluences
the users'
assessment
of the
function
and value
of auditing.
Whilst
the overt
purpose
of the audit
report
is to reduce
uncertainty
con
cerning
the qualíty
of the information
contained
in the financial
statements,
many
researchers
have
con
cluded
that readers
misinterpret
the audit
report
message.
In this study
the work
of the auditors
is an.
al
y
sed, as is the highly coded
message
which
is conveyed
vía the audit
repor
t
and the possible
misínterpretations
thereof
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Citation
Revista de Contabilidad - Spanish Accounting Review, V. 1, N. 2, 1998
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