THE EFFECTS OF THE ADOPTION OF IAS / IFRS BY COMPANIES
      LISTED ON THE REGULATED MARKET (BUCHAREST STOCK
         EXCHANGE - CATEGORY III) ON THE AUDIT MISSION


               Nicolae Todea, ”1 Decembrie 1918” University of Alba Iulia, Romania
                       Ana Maria Udrea, SC ATTA Consulting SRL, Romania
           Ionela Cornelia Cioca, ”1 Decembrie 1918” University of Alba Iulia, Romania


ABSTRACT: The purpose of this article is to present the effects from the application of international
financial reporting standards on the audit mission, namely the evidence necessary of the financial
auditor to issue the audit opinion on the financial statements audited. The main objectives taken into
account aim to present the theoretical aspects related to the topic addressed and then the practice.
The empirical research is based on semi-structured interviews with a sample of 61 companies listed
on the regulated market of category III.

Keywords: IAS / IFRS, audit mission, audit evidence, audit opinion, audit report

JEL Codes: O10, M41, M42