FINANCIAL AUDIT PROCEDURES EMPLOYED IN SUSTAINABILITY ASSURANCE

Financial Audit Procedures Employed in Sustainability Assurance

Assurance on sustainability reports is a 5x4x3 box new concept in Romania and this paper aims to enlarge the vision upon the benefits which can be obtained through involving financial auditors in providing assurance services on non-financial reports issued by companies.Current developments related to non-financial reporting in the European Union in

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