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...

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Bibliographic Details
Main Authors: Nina Adriana Buica, Marioara Avram, Magdalena Mihai
Format: Article
Language:English
Published: Ovidius University Press 2021-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/4.pdf