RESULTS (ERRORS) ASSESSMENT IN FINANCIAL AUDIT

Stelian Selisteanu and Nicoleta Mihaela Florea
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Stelian Selisteanu: University of Craiova Faculty of Economics and Business Administration
Nicoleta Mihaela Florea: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2014, vol. 2, issue 42, 27-31

Abstract: The quality of audit represents an important desideratum that the auditor considers when developing his activities. Therefore, a good interpretation of the results obtained after applying the procedures established in the planning stage, represents an essential step in stating an adequate audit opinion that will precisely represent the reality and will allow the entity to fully understand the problems and to take proper actions for normalizing the activity. In what follows, we will present the main procedures that are specific for the audit execution that will set the path towards obtaining highly accurate results.

Keywords: financial audit; material error; assessing errors; samples (search for similar items in EconPapers)
JEL-codes: H83 H87 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2014:i:42:p:27-31

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