The Quality of Financial Audit Missions by Reporting the Key Audit Matters

At the level of a regulated capital market, reporting a complete set of financial statements that includes quality financial information is the main user`s intention for strategic or operational decision making. Their decisions are influenced, among other things, by the independent and objective opi...

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Bibliographic Details

Published in:	Audit Financiar
Format:	Article
Language:	English
Published:	Chamber of Financial Auditors of Romania 2020-01-01
Subjects:	audit quality; audit report; key audit matters (kam); transparency in audit; communication value of the audit report
Online Access:	http://revista.cafr.ro/temp/Article_9633.pdf