Audit Risk Assessment in the Light of Current European Regulations

Article OPEN
Ciprian-Costel Munteanu;
(2015)
  • Publisher: Danubius University
  • Journal: ACTA UNIVERSITATIS DANUBIUS. OECONOMICA, issue 11(3) June, pages 94-105 (issn: 2065-0175, eissn: 2067-340X)
  • Publisher copyright policies & self-archiving
  • Subject: audit opinion; material misstatement; financial statements | HF5001-6182 | Business
    mesheuropmc: health services administration

Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees,... View more
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