Audit evidence – top argument for final audit opinion

Ana Morariu, Tanti Cercel, Gabriela Felicia Ciocodei, Flavia Stoian and Horatiu Rotaru
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Horatiu Rotaru: Academy of Economic Studies Bucharest

Annals of University of Craiova - Economic Sciences Series, 2008, vol. 2, issue 36, 501-507

Abstract: The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor’s ethics. This is one of the reasons for which the financial audit is one of the edges of economical research, highlighting the credibility of financial statements.

Keywords: audit evidence; documentation; quality characteristics; audit procedures; professional judgment. (search for similar items in EconPapers)
JEL-codes: M00 M42 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2008:i:11:p:501-507

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