摘要

The goal of this paper is to provide an assessment of financial audit practices of the largest metallurgical companies trading on Romanian capital market. Metallurgical industry represents a significant sector in the Romanian economy as a whole; therefore an evaluation of audit practices used by these companies could provide relevant information. Based on a well-documented literature review, with a focus on main findings concerning audit practices, especially in the context of corporate governance, there was selected a set of certain criteria that should be taken into consideration when referring to the best practices in the audit area.

  • 出版日期2014-9