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New tendencies in audit reporting, examples of good practices BVB

Author

Listed:
  • Melinda Timea FULOP

    (Babe?-Bolyai University, Cluj-Napoca)

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.

Suggested Citation

  • Melinda Timea FULOP, 2018. "New tendencies in audit reporting, examples of good practices BVB," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 249-249.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:150:p:249
    as

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    References listed on IDEAS

    as
    1. Cã‰Dric Lesage & Heidi Wechtler, 2012. "An Inductive Typology of Auditing Research," Contemporary Accounting Research, John Wiley & Sons, vol. 29(2), pages 487-504, June.
    2. Ann Vanstraelen & Caren Schelleman & Roger Meuwissen & Isabell Hofmann, 2012. "The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 193-215, August.
    3. Réal Labelle & Daniel B. Thornton & L. He, 2009. "Board monitoring, audit committee effectiveness, and financial reporting quality: Review and synthesis of empirical evidence," Post-Print halshs-00551606, HAL.
    4. Cédric Lesage & Heidi Wechtler, 2012. "An Inductive Typology of Auditing Research," Post-Print hal-00710745, HAL.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Andreea Claudia Crucean, 2019. "The Information Content Of Audit Opinion For Users Of Financial Statements," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(2), pages 91-101, September.

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    More about this item

    Keywords

    reporting in audit; Big 4; key matters of audit; audit opinion;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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