The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – measurement of the compliance of auditors’ reports issued by Tunisian auditors with the new revised International Standard on Auditing (Revised ISA700) Findings – the audit reports examined are not fully compliant with all the elements enumerated by the new standard issued by the International Federation of Accountants (IFAC) Originality/value – This paper provides new empirical evidence about the level of compliance with the revised ISA700. It discusses the limits on standardisation efforts for national auditors’ reports, and the implications for accounting firms and their audit clients.
Recent Advances in FT-JR TechnologyPeter B.. Solomon, Robert M. Carangelo, and Martin D. CarangeloOn-Line Technologies, Inc.87 Church Street, East Hartford, CT 06108ABSTRACTFor the monitoring of hydrocarbons and toxic air contaminants, Fourier Transform Infrared (FT-IR) spectroscopy hasadvantages in the ability to rapidly measure multiple species accurately at low concentrations. During the last few years, Fr-IRspectrometers have improved substantially in ruggedness, speed, sensitivity, and flexibility for performing air emissionmeasurements. This paper will discuss advances made at On-Line Technologies, Inc. (On-Line) in: