.... This paper indicates a constructive and proactive approach is needed. © MCB UP Limited 1998 Audit Auditing guidelines Written communications Over the last two decades, the Anglo‐Western World has experienced a spate of corporate failures, financial scandals and audit failures which have...

... and confirm the overall finding over time and across countries that annual reports are being written at a reading‐ease level which is classified as difficult to very difficult (and possibly beyond the fluent comprehension of the vast majority of readers)[1]. Company reports Written communications...