International Similarities and Differences in the Auditor's Report.
研究了国际审计准则第13号与27个国家审计报告的异同，发现审计报告可分为五类，且差异与证券市场活跃度、法律体系和会计职业发展相关。
Abstract The auditor's report communicates to financial statements users an opinion and the standards adhered to by the auditor to arrive at that opinion. The International Auditing Practice Committee of the International Federation of Accountants has issued International Auditing Guideline No. 13: "The Auditor's Report on Financial Statements." This paper studies the similarities and differences between Guideline 13 and audit reports issued in 27 countries. The results show that audit reports issued in different countries can be classified into five groups. An analysis of environmental factors shows that the groups may be associated with differences in the level of securities markets activities, the legal system, and the development of the accounting profession.