OPTIMIZING AUDITORS’ DECISION-MAKING IN ASSESSING FINANCIAL LIABILITY RISKS AND MANAGING ETHICAL DILEMMAS
Author: Nicolai Russu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The audit of financial liabilities is an essential process for verifying the transparency and reliability of financial statements, with the objective of rigorously analysing how financial statements are recognized, measured and presented within entities. However, factors such as …