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A NOTE ON AUDIT REPORT READABILITY
Author(s) -
Pound G. D.
Publication year - 1981
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1981.tb00028.x
Subject(s) - readability , audit , computer science , audit trail , accounting , business , programming language
Effective communication of the information contained in audit reports depends on how easily the general user of such reports can understand them. This study of audit reports indicates that many users of the reports have difficulty in understanding them.