General methodology of auditing

Mirela Popescu and Alin Monea
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Mirela Popescu: University of Petroşani, Romania
Authors registered in the RePEc Author Service: Mirela Monea

Annals of the University of Petrosani, Economics, 2003, vol. 3, 163-168

Abstract: Although audit work, especially control testing, is generally performed by an auditor, financial auditors with appropriate training, expertise, and supervision may undertake specific tasks in this area of the audit. This is especially appropriate during financial statement audits where the work of financial auditors and auditors must be closely coordinated. In this paper, the term “auditor” should generally be interpreted as either a financial or an other auditor.

Keywords: audit; financial statement audit; auditors; financial auditors; computer-related controls (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:3:y:2003:p:163-168

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