CURRENT VIEWS AND DIRECTIONS REGARDING THE AUDIT OF CONSOLIDATED ACCOUNTS

Ph.D Lect. Daniel Goagără, Ph.D Prof. Sorinel Domnişoru and Assist. Sorin Vinătoru Ph.D Student
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Ph.D Lect. Daniel Goagără: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Ph.D Prof. Sorinel Domnişoru: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assist. Sorin Vinătoru Ph.D Student: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 15, 35-42

Abstract: Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of consolidated accounts implies the existence of a verifiable informational basis and of accounting and audit norms that guide the auditor in the process of information evaluation.

Keywords: critical; financial audit; information evaluation; consolidated accounts, group structure, particular risks. (search for similar items in EconPapers)
JEL-codes: F23 M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2010:i:15:p:35-42

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