Impactul auditului evenimentelor ulterioare asupra situațiilor financiare
Impact of the audit of the subsequent events on the financial statements

Summary/Abstract: The purpose of this research is to examine the impact of events on the financialstatements of the audited entities. In this context, focusing on the assumptions specified in theInternational Standards on Auditing, we will highlight the effects of the subsequent events on theaudit report. The research results have indicated that the subsequent events can significantlyinfluence both the financial statements and the audit report. In other words, the auditor shouldperform audit procedures designed to obtain sufficient and appropriate audit evidence showing thatall the events occurring between the date of the financial statements and the date of the auditor'sreport have been identified, the evidence should also involve the adjustment of the financialstatements or a presentation in the financial statements,

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