CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR
ATTAINING THEM
CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR
ATTAINING THEM
Author(s): Valeriu Brabete, Cristian DrăganSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: audit evidence; quantity; quality; attaining procedures.
Summary/Abstract: Attaining the probation elements through which the opinion expressed in the audit report is sustained represents the central element of a financial audit mission. From this perspective, the document deals with the characteristics which the audit evidence, as well as the basic procedure regarding attaining them in the course of the auditors’ demarche.
Journal: Revista tinerilor economişti
- Issue Year: 2007
- Issue No: 09 special
- Page Range: 41-46
- Page Count: 6
- Language: English