Since 2014
UPDATES REGARDING AUDIT REPORTING
Studies and Scientific Researchs. Economics Edition
View Archive Info| Field | Value | |
| Title |
UPDATES REGARDING AUDIT REPORTING
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| Creator |
Botez, Daniel
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| Subject |
International Standards on Auditing; auditing reporting; key audit matters
M42 |
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| 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.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2017-07-27
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://sceco.ub.ro/index.php/SCECO/article/view/385
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 25 (2017)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 25 (2017) 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://sceco.ub.ro/index.php/SCECO/article/view/385/359
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| Rights |
Copyright (c) 2017 STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION
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