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Financial Audit Procedures Employed in Sustainability Assurance

Author

Listed:
  • Nina Adriana Buica

    (University of Craiova)

  • Marioara Avram

    (University of Craiova)

  • Magdalena Mihai

    (University of Craiova)

Abstract

Assurance on sustainability reports is a new concept in Romania and this paper aims to enlarge the vision upon the benefits which can be obtained through involving financial auditors in providing assurance services on non-financial reports issued by companies. Current developments related to non-financial reporting in the European Union indicate that more and more EU-based companies will soon be confronted with more detailed requirements related to sustainability reporting and stricter audit requirements, such as the mandatory assurance of non-financial reports. Our paper explains and illustrates from a practical perspective the audit procedures performed and the content of assurance reports issued by financial auditors upon auditing non-financial reports.

Suggested Citation

  • Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021. "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 703-709, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:703-709
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    More about this item

    Keywords

    sustainability assurance; financial auditors; assurance reports; non-financial reporting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - 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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