CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR ATTAINING THEM

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.

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Year of publication:	2007
Authors:	Cristian, Dragan ; Valeriu, Lect. Brabete
Published in:	Revista Tinerilor Economisti (The Young Economists Journal). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-9982. - Vol. 1.2007, 9S, p. 41-46
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	audit evidence \| quantity \| quality \| attaining procedures

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M00 - Business Administration and Business Economics; Marketing; Accounting. General ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005607177