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DEFINING ELEMENTS IN SETTING THE OBJECTIVES FOR THE STATUTORY AUDIT MISSION

Assoc. Prof. Cristian Drăgan Ph.D, Oana Gherghinescu and Student Adriana Iota
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Assoc. Prof. Cristian Drăgan Ph.D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Student Adriana Iota: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 15, 28-34

Abstract: The material focuses on setting the objectives for a statutory audit mission, presenting us with three major directions that are centered on managerial assertions for the financial statements. In this context, we take into consideration the aspects related to interpreting the applicable international referential, ways of segmenting the mission, as well as the optimum correlation of the general objectives of the mission with the managerial assertions.

Keywords: general objectives; specific objectives; management assertions; audit segmentation (search for similar items in EconPapers)
JEL-codes: M4 M42 (search for similar items in EconPapers)
Date: 2010
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