Abstract
intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit report is easily understandable from various stakeholders in Iran and it is cornerstone to investment making decision.

Mahdi Salehi (Corresponding author) . (2010) Evaluating Effectiveness of External Auditors’ Report: Empirical Evidence from Iran , Pakistan Journal of Commerce and Social Sciences, Volume 4, Issue 1.
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