IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2014i16p24.html
   My bibliography  Save this article

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

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

  • Ana Maria Udrea

    (SC ATTA Consulting SRL Romania)

  • Ionela Cornelia Cioca

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

Abstract

The purpose of this article is to present the effects from the application of internationalfinancial reporting standards on the audit mission, namely the evidence necessary of the financialauditor to issue the audit opinion on the financial statements audited. The main objectives taken intoaccount 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 listedon 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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1620141/24.pdf
    Download Restriction: no

    More about this item

    Keywords

    IAS / IFRS; audit mission; audit evidence; audit opinion; audit report;

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2014:i:16:p:24. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.