New tendencies in audit reporting, examples of good practices BVB

Melinda Timea Fulop ()
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Melinda Timea Fulop: Babe?-Bolyai University, Cluj-Napoca

The Audit Financiar journal, 2018, vol. 16, issue 150, 249

Abstract: The study presents relevant aspects regarding the evolution of the audit reporting after the economic recession. The motivation of the author to tackle this topic about the new tendencies in audit reporting was the actuality and importance granted to the new extended audit report. Thus, at the level of the speciality literature, a variety of studies on the evolution of the reporting in audit and the role it has were analysed. Following the conceptual delimitation and the presentation of the speciality literature’s study, the author undertook empirical research which targeted the amendments made to the audit report for the years 2015 respectively 2016. The result of this analysis shows that the majority of the entities listed on the stock exchange have respected the new structure of the audit report for the year 2016.

Keywords: reporting in audit; Big 4; key matters of audit; audit opinion (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:16:y:2018:i:150:p:249

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