Home Part 4 AUDIT OPINIONS FOR LISTED ENTITIES FOR THE FIRST CATEGORY ON THE ROMANIEN STOCK EXCHANGE

 

Melinda Timea Fülop

 Babes –Bolyai University of Cluj-Napoca,

Faculty of Economic Sciences and Business Administration

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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.

 Keywords: external audit, financial information, report, opinion, listed companies

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