BUNGET, Ovidiu-Constantin; DUMITRESCU, Alin-Constantin - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) Special, pp. 303-308
In order to demonstrate that there is a direct link between compliance with accounting principles and auditor’s opinion, which, of course, is „filtered” through professional judgement, the study starts from information provided by a representative medium-sized audit company located in the...