Particularities Regarding the Apparition and Evolution of the Audit’s Activity

Salomia Maria Mãdãlina ()
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Salomia Maria Mãdãlina: Bucharest Academy of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1652-1655

Abstract: In the context of a competitor environment more and more dynamic, the entities are confronting with a general problem which might be defined as being that of finding solutions for improving the obtained performances. The managers of entities are constantly putting questions regarding the efficiency and effectiveness of the control about the manner of entity’s function, so these ones appeal many times to audit’s services offered by the professional accounting in order to obtain correct and concrete about the activity developed by the entity they are leading. Due to the transactions and operation’s complexity and largeness effectuated by the economical entities as well as the development of the economical business environment, they have definitely determined even the evolution of the audit’s activity.

Keywords: evolution; audit; audit’s activity; auditor; regulations (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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