The measurement of compliance with ISA700

Purpose The purpose of this paper is to examine the form and content of auditors' reports published by international accounting firms in Tunisia. Design/methodology/approach Compliance measurement of auditor's report published by Tunisian auditors who represent international auditing firms with International Standard on Auditing 700 (ISA700). Findings Audit reports examined are not fully compliant with all elements of the report issued by the International Federation of Accountants (IFAC). Originality/value The paper provides empirical evidence for limitation of standardisation efforts on auditors' reports and discusses the implications for accounting firms and their clients.