Description
Auditor independence is a cornerstone of the audit. Our work analyses ways of presenting the outcome of their work in a more transparent way, showing among other things the key audit matters, in line with the approach followed by other countries.
Keywords
audit, financial reporting, annual accounts, assurance, non-financial reporting
Manager UV
- Garcia Benau, Antonia
- PDI-Catedratic/a d'Universitat
Frascati classification
