Auditing in the Time of Covid-19 and Trends in Auditor Reporting in Romania: A Synthesis and Opportunities for Research
Research in Economics, Finance, and Accounting: 41ECO 2023
The goal of the audit process is to gather enough pertinent audit information to allow the auditor to provide an opinion on the financial statements. The final auditor's report is the most obvious means of communication between the auditor and those who will be using…