Financial Audit Procedures Employed in Sustainability Assurance

Nina Adriana Buica (), Marioara Avram () and Magdalena Mihai ()
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Nina Adriana Buica: University of Craiova
Marioara Avram: University of Craiova
Magdalena Mihai: University of Craiova

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 1, 703-709

Abstract: Assurance on sustainability reports is a new concept in Romania and this paper aims to enlarge the vision upon the benefits which can be obtained through involving financial auditors in providing assurance services on non-financial reports issued by companies. Current developments related to non-financial reporting in the European Union indicate that more and more EU-based companies will soon be confronted with more detailed requirements related to sustainability reporting and stricter audit requirements, such as the mandatory assurance of non-financial reports. Our paper explains and illustrates from a practical perspective the audit procedures performed and the content of assurance reports issued by financial auditors upon auditing non-financial reports.

Keywords: sustainability assurance; financial auditors; assurance reports; non-financial reporting (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:703-709

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