Justifications for the Modified Opinions and for Other Observations in the Audit Reports

The purpose of this paper is to identify and to comment the main justifications of modified audit opinions and the main observations included in the emphasis of matter paragraphs from the audit reports of Romanian companies listed on the regulated market of Bucharest Stock Exchange (BSE). The author...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2020-10-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9654.pdf

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