UPDATES REGARDING AUDIT REPORTING

Authors

  • Daniel Botez University Vasile Alecsandri from Bacau

DOI:

https://doi.org/10.29358/sceco.v0i25.385

Keywords:

International Standards on Auditing, auditing reporting, key audit matters

Abstract

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.

Downloads

Download data is not yet available.

Downloads

Published

27.07.2017

Issue

Section

Articles

How to Cite

Botez, D. (2017). UPDATES REGARDING AUDIT REPORTING. Studies and Scientific Researches. Economics Edition, 25. https://doi.org/10.29358/sceco.v0i25.385

Most read articles by the same author(s)

1 2 > >>