DOCUMENTS OF THE FINAL STAGE OF THE AUDIT, DISCLOSURE OF AUDIT RESULTS, AND CONTROL OVER THE IMPLEMENTATION OF ADOPTED DECISIONS
Abstract
This article discusses the documentation of the final stage of the audit, the disclosure of audit results, issues related to monitoring the implementation of adopted decisions, and the auditor’s opinion.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Accounting and Financial Management
Corporate Governance and Financial Management
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 3 March 2026
- Language
- EN
- Document type
- Dataset