CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR<br /> ATTAINING THEM
Journal Title: Revista Tinerilor Economisti - Year 2007, Vol 1, Issue 9
Abstract
Attaining the probation elements through which the opinion expressed in the audit report is sustained represents the central element of a financial audit mission. From this perspective, the document deals with the characteristics which the audit evidence, as well as the basic procedure regarding attaining them in the course of the auditors’ demarche.
Authors and Affiliations
Cristian Dragan, Valeriu Brabete
Keywords
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