Justifications des opinions modifiées et des observations dans les rapports d'audit pour les firmes roumaines cotées

Costel Istrate

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Abstract: The purpose of this descriptive paper is to identify the main justifications of qualified audit opinions and the main observations includes in the emphasis of matter paragraphs from the audit reports of Romanian listed companies on the regulates market of Bucharest Stock Exchange. We analyze a sample of 368 observations-year for the 2011-2015 period, after the exclusion of financial companies. We found that 23.17% of these reports contain a modified opinion and the main explanations relate to the revaluations of fixed tangible assets, to some items concerning the closing inventory and, to a lesser extent, to the going concern matter. In 28% of the reports analyzed, we identified emphasis of matter paragraphs; the main observation is by far related to the going concern.

Keywords: listed companies; audit reports; (un)qualified opinion; justifications; emphasis of matter paragraphs; firmes cotées; rapports d’audit; opinion (non-)modifiée; paragraphes d’observations (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902215
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Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01902215

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