NEW REQUIREMENTS FOR STATUTORY AUDITORS IN EUROPEAN UNION
Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 “Forming an opinion and reporting on financial statements”. In April 2014, Directive 2006/43/EC on statutory audits of annual ac...
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| Format: | Article |
| Language: | English |
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University of Bacău
2014-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
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| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/282 |