New tendencies in audit reporting, examples of goodpractices BVB
Author:
Melinda Timea FULOP
JEL:
M40, M42
DOI:
10.20869/AUDITF/2018/150/010
Keywords:
Reporting in audit, Big 4, key matters of
audit, audit opinion
Abstract:
The study presents relevant aspects regarding the evolution of the audit reporting after the economic recession. The motivation of the author to tackle this topic about the new tendencies in audit reporting was the actuality and importance granted to the new
extended audit report. Thus, at the level of the speciality literature, a variety of studies on the evolution of the reporting in audit and the role it has were analysed.
Following the conceptual delimitation and the
presentation of the speciality literature’s study, the author undertook empirical research which targeted the amendments made to the audit report for the years 2015
respectively 2016. The result of this analysis shows that the majority of the entities listed on the stock exchange
have respected the new structure of the audit report for the year 2016.
Abstract(222KB)
Article(433KB)