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The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks.

The homogenization of the auditors’ reports of Islamic banks has been statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control.

The results show lack of harmonization in several elements related to the form of the auditor’s report and in all elements related to the content of the auditor’s report among the Islamic banks.

This paper provides new empirical evidence about the measurement of harmonization in the form and content of the auditors’ reports of Islamic banks. It discusses the level of compliance with the elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.

The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks.

A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2).

The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in all elements related to the independent auditor’s report.

This paper provides new empirical evidence about the measurement of harmonization in the form and content of the consolidated auditors’ reports of Islamic banks groups. It discusses the level of compliance with the consolidated elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.

The purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports.

Measurement of the compliance of auditors' reports issued by Tunisian auditors with the new revised International Standard on Auditing (Revised ISA700).

It was found that the audit reports examined are not fully compliant with all the elements enumerated by the new standard issued by the International Federation of Accountants (IFAC).

This paper provides new empirical evidence about the level of compliance with the revised ISA700. It discusses the limits on standardisation efforts for national auditors' reports, and the implications for accounting firms and their audit clients.

The purpose of this paper is to measure the understandability of the illustrations provided by the International Federation of Accountants in terms of the structural features of international auditors’ reports with modified opinions.

Measurement of the legibility of reports illustrated by the revised ISA 705 and ISA 706. This paper discusses the compliance level of modified auditors’ reports with the linguistic rules.

It was found that the standardized illustrations of modified reports are not fully understandable by users of financial statements. The illustrations of modified auditors’ reports are not compliant with several linguistic rules.

This paper provides new original investigation about the linguistic features of illustrations provided by the ISA 705 and ISA 706. This paper discusses the level of unintelligibility of standardized auditors’ reports and the implications for stakeholders.

The purpose of this paper is to examine the form and content of auditors' reports published by international accounting firms in Tunisia.

Compliance measurement of auditor's report published by Tunisian auditors who represent international auditing firms with International Standard on Auditing 700 (ISA700).

Audit reports examined are not fully compliant with all elements of the report issued by the International Federation of Accountants (IFAC).

The paper provides empirical evidence for limitation of standardisation efforts on auditors' reports and discusses the implications for accounting firms and their clients.

The purpose of this paper is to analyse the dynamic behaviour of an elasto‐plastic sandwich subjected to low velocity impact.

A numerical model is developed with the assumption that the plastic deformation is confined under the contact area. The structure is analyzed using the in‐house finite element code with an appropriate contact law. During the impact progression, two phases (elastic and plastic) related to the impact intensity are considered in the dynamic model. The proportional viscous damping is incorporated in the model. An elasto‐plastic impact algorithm is established to determine the impact force, the sandwich structure displacement and indentation.

The numerical results are validated by experimental dropping weight impact tests. The influences of the impactor radius, the core material variation and the impactor initial velocity on the dynamic behaviour of the impacted structure are studied.

In order to study the low velocity impact problems by considering the caused plastic deformations, a simple numerical elasto‐plastic impact model of sandwich structure is proposed.