Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization
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 governanc...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2016-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | http://dx.doi.org/10.1080/23311975.2016.1258134 |