AUDIT OPINIONS FOR LISTED ENTITIES FOR THE FIRST CATEGORY ON THE ROMANIEN STOCK EXCHANGE
AUDIT OPINIONS FOR LISTED ENTITIES FOR THE FIRST CATEGORY ON THE ROMANIEN STOCK EXCHANGE
Author(s): Melinda Timea FülöpSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: external audit; financial information; report; opinion; listed companies
Summary/Abstract: By the opinion included in the auditor report, the auditor ensures the users about the fact that the financial information presented in the financial statements is trustworthy, partially trustworthy or not trustworthy. In this study we analyzed the auditors’ opinion received by the entities listed in the first category on the Stock Exchange Bucharest.Our aim was to check if the auditor changement changes also the opinion. For this reason the period toked into consideration is more than 7 years ( 2005-2012). The future research directions aim at extending the analysis on entities from the 2nd category quoted on the stock exchange.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 23/2013
- Issue No: 4
- Page Range: 103-109
- Page Count: 7
- Language: English