CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR ATTAINING THEM

Dragan Cristian and Lect. Brabete Valeriu
Additional contact information
Lect. Brabete Valeriu: University of Craiova Faculty of Economy and Business Administration, Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2007, vol. 1, issue 9S, 41-46

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.

Keywords: audit evidence; quantity; quality; attaining procedures. (search for similar items in EconPapers)
JEL-codes: M00 M42 (search for similar items in EconPapers)
Date: 2007
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/RTE/009S-06.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2007:i:9s:p:41-46

Access Statistics for this article

Revista Tinerilor Economisti (The Young Economists Journal) is currently edited by Ionascu Costel

More articles in Revista Tinerilor Economisti (The Young Economists Journal) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Ionascu Costel ().