COMPARATIVE ANALYSIS OF AUDIT REPORT TYPES ON THE CONSOLIDATED FINANCIAL STATEMENTS

• Published in: Annales Universitatis Apulensis : Series Oeconomica Vol. 16; no. 2; p. 1
• Main Author: Szora, Attila Tamas
• Format: Journal Article
• Language: English
• Published: Alba Iulia "1 Decembrie 1918" University of Alba Iulia (Romania), Faculty of Sciences 01.07.2014
• Subjects: Accounting; Audit quality; Auditing standards; Auditors; Auditors opinions; Auditors reports; Audits; Beneficiaries; Comparative analysis; Consolidated financial statements; Exposure drafts; Financial performance; Hypotheses; International auditing standards; Quality standards; Review engagements; Studies

Audits carried out in accordance with International Standards on Auditing or International Standards on Review Engagements and procedures undertaken by the independent auditor made under the International Standard on Related Services are two totally different commitments in terms of the independent...