Audit Financiar Volume: 23, No. 4(180)/2025

Journal no.4(180)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (2934 KB)

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Page 760 - 777
Auditors’ Professional Judgment on Sustainability in the Age of AI: From Regulatory and Technical Challenges to Algorithmic Bias
Author: Maria NICULESCU, Alain BURLAUD
Abstract(273KB) Article(495KB)
DOI: 10.20869/AUDITF/2025/180/022
Page 778 - 790
Empirical Study on the Analysis of the Relationship Between the Relevance of Sustainability Performance Reporting and the Financial Performance of Companies
Author: Mihaela NEACSU
Abstract(282KB) Article(483KB)
DOI: 10.20869/AUDITF/2025/180/023
Page 791 - 800
Standards for Reporting and Auditing Sustainability/Sustainability Reporting - between Global Convergence and European Specificity
Author: Liliana IONESCU-FELEAGA, Andreea-Larisa OLTEANU (BURCA)
Abstract(298KB) Article(478KB)
DOI: 10.20869/AUDITF/2025/180/024
Page 801 - 815
Can Auditors Predict the Future of a Company? The Audit Opinion and the Certainty of Going Concern Assessment
Author: Dorotheea Beatrice Ruxandra CHIOSEA, Camelia-Daniela HATEGAN
Abstract(264KB) Article(548KB)
DOI: 10.20869/AUDITF/2025/180/025
Page 816 - 829
Performance Audit – A Useful Tool for Assessing the Management of Public Institutions
Author: Irinel-Ionel NECHITA, Daniel BOTEZ
Abstract(281KB) Article(446KB)
DOI: 10.20869/AUDITF/2025/180/026
Page 830 - 847
Remote Work and Audit Quality: A Natural Experiment Approach
Author: Tammy TANG, Orestis P. PANAGOPOULOS
Abstract(248KB) Article(683KB)
DOI: 10.20869/AUDITF/2025/180/027
Page 848 - 861
The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis
Author: Sagar ADHAU, Elango RENGASAMY, Rajashree GUJARATHI
Abstract(250KB) Article(427KB)
DOI: 10.20869/AUDITF/2025/180/028