Field of Research: Accounting / Auditing
Name of author: Saher Aqel
Title of published work: “Independent Auditor’s Report: Messages Conveyed and Implications”
Name of Journal: ACTA UNIVERSITATIS DANUBIUS
Year: 2014
Volume: 10. No. 5
Pages: 5-17
Publisher’s name and address: The Faculty of Economic Sciences of the “Danubius” University from Galaţi, Romania
Danubius University of Galati, Romania
Phone: +40372 361140
Fax: +40372 361294
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Abstract:
Auditing plays a crucial role in the business environment by providing assurance services to the public so as to decrease information risk by increasing the reliability of financial information provided by the business entities. As the final product of the audit, the audit report is a way by which the auditor communicates with the public the findings of the audit process. The auditor‟s report is the only aspect of the work of auditor that can be available to the public. Thus, users are likely to assess the auditor‟s professionalism and competence by this report. The purpose of this study is to address the meaning and implication of the audit report in addition to a discussion of the messages perceived from the auditor‟s report. Differences in perceptions of the meaning of the auditor‟s report may exist between the auditors and users. Users may misperceive the nature and scope of the audit function and the level of assurance when they read the audit report
Keywords: Auditing; auditor’s report; auditor’s responsibilities
JEL Classification: M40; M42
Contact Info. of the contact author:
Name: Saher Aqel, PhD.
Address: Head of Accounting Department, School of Business and Economics, AL-Quds University
East Jerusalem, PO box 51000, West Bank, Palestine.
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
