Objectives and Principles in the Statutary Audit

Marcu Niculina ()
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Marcu Niculina: ,,Constantin Brâncoveanu” University

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1213-1217

Abstract: Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services (compilation) of information. Therefore, global perspective on statutory audits ia looked upon as a part of the whole.

Keywords: statutary audit; audit objectives; financial situation cycles; professional skepticism; reasonable assurance (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1213-1217

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