[
Alleyne, P., & Howard, M. (2005). An Exploratory Study of Auditors’ Responsibility for Fraud Detection. Managerial Auditing Journal, Vol. 20 Issue 3.
]Search in Google Scholar
[
Ardelean, A. (2013). Considerații privind ecartul de așteptare și încrederea publicului față de auditori. Revista Audit Financiar, Nr. 8.
]Search in Google Scholar
[
Black, J. (2008). Forms and paradoxes of principles-based regulation. Capital Markets Law Journal, Vol. 3, Issue 4.
]Search in Google Scholar
[
Bunget, O.C., Dumitrescu, A.C., & Deliu, D. (2014). Impact of financial crisis on financial audit activity in Romania. European Journal of accounting, finance and business, Vol. 2, Issue 3.
]Search in Google Scholar
[
Cordoș, G.S., & Fulop, M.T. (2015). New audit reporting challenges: auditioning the going concern basis of accounting. Procedia Economics and Finance, Vol. 32.
]Search in Google Scholar
[
Church, B.K., Davis, S.M., & McCracken, S.A. (2008). The Auditor’s Reporting Model: A Literature Overview and Research Synthesis. Accounting Horizons, Vol. 22, Issue 1.
]Search in Google Scholar
[
Horomnea, E. (2010). Audit financiar. Concepte. Standarde. Norme. Iași: Alfa Publishing House.
]Search in Google Scholar
[
Hupkes, E. (2009). Regulation, Self-Regulation or Co-Regulation. Journal of Business Law Vol. 5.
]Search in Google Scholar
[
Neamțu, H., Roman, A., & Țurlea, E. (2012). Audit financiar. Misiuni de asigurare și servicii conexe. Bucharest: Economică Publishing House.
]Search in Google Scholar
[
Pratoomsuwan, T., & Yolrabil, O. (2018). The key Audit Matters (KAM) practices: the review of first year experience in Thailand. NIDA Business Journal, Vol. 23, Issue 1.
]Search in Google Scholar
