Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector

Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector

Nowadays, the communication between the auditors and both shareholders and stakeholders has a significant role in delivering value. Therefore, the new format of the audit reports that will be analysed in the following chapters, has not only the role to improve the dialogue between shareholders and d...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2019-11-01
Series:Audit Financiar
Subjects:
banking sector
audit reports
key audit matters
voluntary disclosures
audit fees
Online Access: http://revista.cafr.ro/temp/Article_9625.pdf

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