Investigating the Linguistic Attributes of Forensic Audit Reports for Public Sector Auditors: Application of Paul Grice’s theory through a Quantitative Content Analysis Approach

Abstract

The present research work explores the linguistic features of forensic audit reports in Pakistan’s public. sector; with an emphasis being placed on the clarity, objectivity, and readability of the sector. Using a corpus of six Office of the Auditor General of Pakistan audit reports that were publicly available reports. The research uses linguistics measurement like lexical density, cohesion and concreteness as well as certainty to assess to what degree these documents convey effectiveness. The methodology uses software based analysis tools of text for quantitative measurement of linguistic attributes, decoding their significance within the forensic context. Findings indicate that a number of reports suffer from. complexity and abstraction, causing lack of transparency and interpretability for non-expert users. Besides, irregularities in linguistic patterns imply the absence of standardization in audit reporting language. The research suggests improved linguistic training of auditors and the adoption of clearer reporting frameworks. Plain is to be incorporated as a recommendation. dictates in language and linguists cooperation in report writing. Based on the findings, it is recommended to integrate simple language guidelines and to utilize expertise of linguists in report drafting. This research contributes to a growing body of interdisciplinary studies at the intersection of linguistics and forensic accounting, highlighting the crucial role of effective communication in upholding audit integrity and public trust.