Economics at your fingertips  


D. Petrașcu and E. Dobre
Additional contact information
D. Petrașcu: Lucian Blaga University of Sibiu, Sibiu, Romania
E. Dobre: Ovidiu University, Constanța, Romania

Вестник Киевского национального университета имени Тараса Шевченко. Экономика., 2016, vol. 46, issue 188, 22-26

Abstract: The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 Ştefan Crăciun, Audit financiar şi audit intern, The Economic Publishing House, Bucharest, 2004, page 22). In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

Keywords: audit; auditor; risk management; value (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Вестник Киевского национального университета имени Тараса Шевченко. Экономика. is currently edited by Ганна Харламова

More articles in Вестник Киевского национального университета имени Тараса Шевченко. Экономика. from Socionet, Киевский национальный университет имени Тараса Шевченко
Series data maintained by Ганна Харламова ().

Page updated 2017-09-29
Handle: RePEc:scn:pnoeeq:188a4