Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body
In recent years, the accountancy profession has been significantly influenced by the amendment of EU directives in the field of accounting and statutory audit. An important change was determined by the Directive 2013/34/EU on the annual financial statements, consolidated financial statements and rel...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2019-11-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9622.pdf
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