Aspects Regarding the Changes to the Independent Auditor’s Report. The Case of Public Interest Entities

The time when the auditors of the public interest entities have been issuing a standardized audit report, without describing the most significant risk identified throughout the audit process, has ended. In the new reporting framework, the audit reports provide more information and transparency to st...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2019-08-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9618.pdf