Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report

The COVID-19 pandemic had a significant impact on all aspects of life, but also on the financial reporting of companies and on the activity of auditors. The paper aims to highlight the importance of reporting in the financial statements the subsequent events caused by the COVID-19 pandemic, but also...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2021-02-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9659.pdf