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Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016

Author

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  • Mortură Laura-Alexandra

    („1st December 1918†University of Alba Iulia)

Abstract

In an ever-expanding and changing market economy, audit is a tool that can provide some stability at the economic and social level, but over time there have been various cases of financial scandals and economic and financial crises that questioned the work of the auditor and led to a decrease in the confidence of the intended users in the auditors work. As a result of these events, there have been changes in the way the auditors work. One such example is the amendment of the International Standards on Auditing in 2015, applicable in our country starting with the auditing of the financial statements on 31.12.2016, being an effect of the last economic and financial crisis. Changes have been made following the projects initiated by the International Auditing and Assurance Standards Board (IAASB), aiming at identifying ways to improve the International Standards on Auditing in order to restore the confidence of the intended users in the work of auditors.

Suggested Citation

  • Mortură Laura-Alexandra, 2017. "Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 588-592, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:588-592
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    References listed on IDEAS

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    1. Heliodoro, Paula Alexandra & Carreira, Francisco Alegria & Lopes, Manuel Mouta, 2016. "The change of auditor: The Portuguese case," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 181-186.
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    More about this item

    Keywords

    audit; independent auditor's report; intended users; SWOT analysis;
    All these keywords.

    JEL classification:

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

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