[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxviiy2017i2p588-592.html
   My bibliography  Save this article

Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016

Author

Listed:
  • Mortură Laura-Alexandra

    („1st December 1918†University of Alba Iulia)

Abstract
In an ever-expanding and changing market economy, audit is a tool that can provide some stability at the economic and social level, but over time there have been various cases of financial scandals and economic and financial crises that questioned the work of the auditor and led to a decrease in the confidence of the intended users in the auditors work. As a result of these events, there have been changes in the way the auditors work. One such example is the amendment of the International Standards on Auditing in 2015, applicable in our country starting with the auditing of the financial statements on 31.12.2016, being an effect of the last economic and financial crisis. Changes have been made following the projects initiated by the International Auditing and Assurance Standards Board (IAASB), aiming at identifying ways to improve the International Standards on Auditing in order to restore the confidence of the intended users in the work of auditors.

Suggested Citation

  • Mortură Laura-Alexandra, 2017. "Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 588-592, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:588-592
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/18.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Heliodoro, Paula Alexandra & Carreira, Francisco Alegria & Lopes, Manuel Mouta, 2016. "The change of auditor: The Portuguese case," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 181-186.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohammad Namazi & Navid Reza Namazi, 2017. "An empirical investigation of the effects of moderating and mediating variables in business research: Insights from an auditing report," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.

    More about this item

    Keywords

    audit; independent auditor's report; intended users; SWOT analysis;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:588-592. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.