Financial Audit Procedures Employed in Sustainability Assurance
Assurance on sustainability reports is a new concept in Romania and this paper aims to enlarge the vision upon the benefits which can be obtained through involving financial auditors in providing assurance services on non-financial reports issued by companies. Current developments related to non-fin...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Ovidius University Press
2021-01-01
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Series: | Ovidius University Annals: Economic Sciences Series |
Subjects: | |
Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/4.pdf |