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...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2019-11-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9622.pdf

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