Convergent and Divergent Elements in the Reporting of Key Audit Matters at the Level of the Banking Sector from Central and Eastern Europe

The current economic turmoil manifested at international and national level is influencing the banking sector, situation which calls for an innovative approach to the informational value of the independent auditor’s report. In order to reduce the information asymmetry of the audit reports from a sta...

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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_9661.pdf