STATUTORY AUDIT
STATUTORY AUDIT
Author(s): CERCEL Tanti, Sorinel Domnisoru, Ana MorariuSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: audit; statutory; elective; risk; impact; assurance..
Summary/Abstract: The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the addressability of the statutory audit within a system of opponent collocations. As well, its approach outlines several elements characteristic to the reorganization of the specific national law-making, in order to meet real-time requirements and to improve the quality of this assurance provider.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXVII/2009
- Issue No: _
- Page Range: 1-7
- Page Count: 7
- Language: English