Modeling Financial Audit in the Services and Financial Investments Companies

Pepi Mitica
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Pepi Mitica: “Ovidius” University of Constanta, Faculty of Economic Sciences

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 622-628

Abstract: This paper is meant to deal with a generous theme, the auditing of S.S.I.F. and implicitly with the capital market, lent for such an accomplishment it is necessary to identity the audit in accordance with its standards, with its well defined subject matter named entity of audit.The optimum entity of audit on the capital market cannot be anything else but the intermediary of the capital market or the S.S.I.F. The tranzactioning system of the Exchange Stock grants a reasonable assurance from the point of view of the audit enclosing it self in inherent limits that affect the ability of the audit to detect the errors. The audit that we suggest to be achieved has a high degree of specifity having in view the capital market that represents the system in which S.S.I.F.-s moves and which has a series of peculiarities, but also a specific normative frame. That is why, we have considered as being interesting to compatibilize the two microsystems, respectively that of the audit and that of the market of capital. We started the research of the market of capital with the instruments of the audit.

Keywords: financial audit; service and financial investment companies; model (search for similar items in EconPapers)
JEL-codes: G30 M42 (search for similar items in EconPapers)
Date: 2010
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