Record Details

UPDATES REGARDING AUDIT REPORTING

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title UPDATES REGARDING AUDIT REPORTING
 
Creator Botez, Daniel
 
Subject International Standards on Auditing; auditing reporting; key audit matters
M42
 
Description In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor
 
Date 2017-07-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://sceco.ub.ro/index.php/SCECO/article/view/385
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 25 (2017)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 25 (2017)
2344-1321
2066-561X
 
Language eng
 
Relation http://sceco.ub.ro/index.php/SCECO/article/view/385/359
 
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