KEY AUDIT MATTERS AT THE FINANCIAL SERVICES COMPANIES: ARE THERE DIFFERENCES?
The inclusion of Key audit matters section in the new independent auditor’s report aimed to improve the auditor's communication and increase the relevance of the audit of financial statements. Key audit matters differs from one company to another depending on several factors, such as its size,...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2020-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | http://anale.steconomiceuoradea.ro/volume/2020/n2/015.pdf |