IMPLICATIONS OF THE CURRENT EXPOSURE DRAFT ON AUDIT REPORTING

The regulatory changes come as a response to perceived deficiencies in the postfinancial crisis, and their goal is to improve users' perception of the usefulness and quality of the audit report. The article approaches the subject of these proposals to revise the standards and their implications...

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Bibliographic Details
Main Author: George Silviu CORDOȘ
Format: Article
Language:fra
Published: Romanian Foundation for Business Intelligence 2015-04-01
Series:Management Intercultural
Subjects:
Online Access: https://seaopenresearch.eu/Journals/articles/MI_33_9.pdf