Dimensiones Informativas y Objetivos del Informe de Auditoria

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