NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS

Stanescu Niculina ()
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Stanescu Niculina: "Constantin Brancoveanu" University of Pitesti

Management Strategies Journal, 2014, vol. 26, issue 4, 369-374

Abstract: The financial auditors' activity for investors, creditors, employees, shareholders regarding the financial-accounting activity and the correct financial reporting is based on the public's trust. As a result, the quality of the audit missions is very important. The control of the audit missions' quality enhances the credibility of the published financial information and contributes to the improvement of the book-keeping bringing added value to the audited entity. The quality control is the main means the auditor has to ensure the public that all the activity performed was conducted in accordance with the International Standards on Auditing, Code of Ethics, rules and decisions issued by the Chamber of Financial Auditors of Romania.

Keywords: financial audit; quality; credibility; financial statements; control (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:26:y:2014:i:4:p:369-374

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