Audit Financiar Volume: 23, No. 3(179)/2025

Journal no.3(179)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (4034 KB)

The documents are in the .pdf format are readeble with Adobe Reader.

Page 540 - 554
Auditing the Sustainability Reports – Challenges and Perspectives
Author: Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Oana BEZERGHEANU, Oana BOGDAN, Valentin BURCA
Abstract(247KB) Article(526KB)
DOI: 10.20869/AUDITF/2025/179/015
Page 555 - 575
Evolution of Sustainability Reporting Frameworks
Author: Iulia-Diana COSTEA, Camelia-Daniela HATEGAN
Abstract(243KB) Article(777KB)
DOI: 10.20869/AUDITF/2025/179/016
Page 576 - 589
Considerations Regarding Environmental Reporting Regulations
Author: Radu MARIAN
Abstract(241KB) Article(404KB)
DOI: 10.20869/AUDITF/2025/179/017
Page 590 - 607
Trends in Progressive Taxation within the European Union: A Research Overview
Author: Maria-Roxana BALEA-STANCIU, Georgiana-Iulia LAZEA (TRIFA), Ovidiu-Constantin BUNGET, Meda MOSIU, Madalina-Ioana VLAD
Abstract(246KB) Article(846KB)
DOI: 10.20869/AUDITF/2025/179/018
Page 608 - 616
Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context
Author: Renata FULOP
Abstract(244KB) Article(401KB)
DOI: 10.20869/AUDITF/2025/179/019
Page 617 - 635
Multidimensional Conceptual Approaches to Risk in Statutory Audit
Author: Andrada-Mihaela STOICA
Abstract(242KB) Article(812KB)
DOI: 10.20869/AUDITF/2025/179/020
Page 636 - 646
Metamorphosis of Risks of Material Misstatement in Statutory Audit, from Identification to Canon, in the Context of Globalization
Author: Oana V. TIRDEA (PREDOAIA), Alexandru Ioan MACA
Abstract(244KB) Article(548KB)
DOI: 10.20869/AUDITF/2025/179/021