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The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission

Author

Listed:
  • Nicolae Todea
  • Ana Maria Udrea
  • Ionela Cornelia Cioca

Abstract

The purpose of this article is to present the effects from the application of international financial reporting standards on the audit mission, namely the evidence necessary of the financial auditor to issue the audit opinion on the financial statements audited. The main objectives taken into account aim to present the theoretical aspects related to the topic addressed and then the practice. The empirical research is based on semi-structured interviews with a sample of 61 companies listed on the regulated market of category III.

Suggested Citation

  • Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca, 2014. "The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-24.
    • Handle: RePEc:alu:journl:v:1:y:2014:i:16:p:24
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    More about this item

    Keywords

    IAS / IFRS; audit mission; audit evidence; audit opinion; audit report;
    All these keywords.

    JEL classification:

    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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