THE ROLE OF DOCUMENTATION IN THE AUDIT MISSION

Stanescu Niculina ()
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Stanescu Niculina: Universitatea "Constantin Brancoveanu” din Pitesti

Management Strategies Journal, 2016, vol. 31, issue 1, 50-54

Abstract: Missions carried out by the auditors are based on extensive documentation consisting of relevant and reliable audit evidence. The audit documentation guarantee the quality of the conducted mission, perform the activities in accordance with International Standards on Auditing, Code of Ethics, rules and decisions issued by the Chamber of Financial Auditors of Romania. All information obtained by the auditor in connection with the audited entity are used as working documents submitted in the dossier of evidence to support the conclusions and expresed opinion. An audit mission without proper documentation is not only a poor quality mission but the impossibility to express an opinion with the possibility to relief the auditor.

Keywords: financial audit; documentation; quality; credibility; control (search for similar items in EconPapers)
JEL-codes: G32 G38 M48 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:31:y:2016:i:1:p:50-54

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