Audit Financiar Volume: 19, No. 161/2021

Journal no.161

ISSN:  1844 - 8801

Editor: CAFR

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Page 105 - 118
Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report
Author: Andreea Claudia CRUCEAN, Camelia-Daniela HATEGAN
Abstract(165KB) Article(372KB)
DOI: 10.20869/AUDITF/2021/161/001
Page 119 - 129
Risks Associated with Threats Related to Disruptive Technologies in the Current Financial Systems Context
Author: Lavinia Mihaela CRISTEA
Abstract(162KB) Article(348KB)
DOI: 10.20869/AUDITF/2021/161/002
Page 130 - 144
Convergent and Divergent Elements in the Reporting of Key Audit Matters at the Level of the Banking Sector from Central and Eastern Europe
Author: Aurelia STEFANESCU, Denis-Adrian LEVANTI
Abstract(165KB) Article(267KB)
DOI: 10.20869/AUDITF/2021/161/003
Page 145 - 155
Considerations Regarding Correlated Analysis between Comply or Explain Declaration and Non-Financial Reports
Author: Maria Alina CARATAS, Victoria STANCIU
Abstract(165KB) Article(233KB)
DOI: 10.20869/AUDITF/2021/161/004
Page 156 - 171
The Implications of the Audit Committee in the Financial Reporting of the Entities Listed on the Bucharest Stock Exchange
Author: Alin-Constantin DUMITRESCU, Ovidiu-Constantin BUNGET, Valentin BURCA, Oana BOGDAN
Abstract(165KB) Article(569KB)
DOI: 10.20869/AUDITF/2021/161/005
Page 172 - 190
A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange
Author: Costel ISTRATE
Abstract(163KB) Article(329KB)
DOI: 10.20869/AUDITF/2021/161/006
Page 191 - 200
Fair Value Complexity and the Audit Risk
Author: Adela DEACONU, Ioana CIURDAS, Carmen Giorgiana BONACI
Abstract(164KB) Article(240KB)
DOI: 10.20869/AUDITF/2021/161/007