An Empiric Study on the Perspectives and Expectances on the Audit Report in Romania

Author:Drd. Ioana Iuliana POP (GRIGORESCU)

JEL:M 42

DOI:

Keywords:empiric study, audit report, differences of perspectives, differences of expectances, Kruskal Wallis Test

Abstract:
The present article shows the results of an empiric study on the perspectives and expectances on the Audit Report in Romania. The statistic population is mainly formed of three groups: financial auditors, financial managers of the audited firms and the users of the audited accounting information in Romania.\r\nThe objectives of the research have been determining the significance of the differences of perspectives and expectances between the three groups and interpreting the obtained results.\r\nThe answers to the questionnaire have been analyzed by the Kruskal Wallis Test, which has shown for every statement if the differences are significant or not. Then the results have been synthesized and comprised into tables in order to be globally analyzed. \r\nIn the last part of the research are being presented the conclusions that came out of this research. There has been demonstrated the fact that from the perspective of Kruskal Wallis Test between the financial auditors, financial managers and the users of the audited financial information from Romania there are significant differences as regards the perspectives and expectations of the form and content of the Audit Report. The group that has expressed the most critical opinions was that of the users of the audited financial information.\r\n

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