Audit Financiar Volume: 23, No. 1(177)/2025

Journal no.1(177)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (2029 KB)

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Page 116 - 140
Sustainability Reporting and Assurance: A New Challenge for the Audit Profession in Europe
Author: Darko DACHEVSKI, Barry ACKERS
Abstract(191KB) Article(592KB)
DOI: 10.20869/AUDITF/2025/177/001
Page 141 - 151
Internal Audit Aspects of Companies` Sustainability Reporting
Author: Antonella Maria TIMIS, Aurelia STEFANESCU
Abstract(191KB) Article(302KB)
DOI: 10.20869/AUDITF/2025/177/002
Page 152 - 163
Digitalization Directions within Financial Audit Missions
Author: Dragos Ovidiu TOFAN, Dinu AIRINEI
Abstract(191KB) Article(320KB)
DOI: 10.20869/AUDITF/2025/177/003
Page 164 - 179
Key Audit Matters and their Impact on the Financial Statements of Listed Entities
Author: Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI
Abstract(192KB) Article(468KB)
DOI: 10.20869/AUDITF/2025/177/004
Page 180 - 196
Reforming Real Estate Valuation for Financial Auditors With AI: An In-Depth Exploration of Current Methods and Future Directions
Author: Silviu-Ionut BABTAN
Abstract(213KB) Article(498KB)
DOI: 10.20869/AUDITF/2025/177/005
Page 197 - 209
Navigating Auditing Risks in the Crypto Asset Landscape
Author: Georgiana-Iulia LAZEA (TRIFA), Ovidiu-Constantin BUNGET, Anca-Diana BALAN, Mircea Stefan SOLOVASTRU
Abstract(193KB) Article(423KB)
DOI: 10.20869/AUDITF/2025/177/006
Page 210 - 222
Fraud Research in Economic Entities – A Conceptual Perspective
Author: Alexandru Adrian TUNSU
Abstract(191KB) Article(423KB)
DOI: 10.20869/AUDITF/2025/177/007