Audit evidence – top argument for final audit opinion
AbstractThe following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor’s ethics. This is one of the reasons for which the financial audit is one of the edges of economical research, highlighting the credibility of financial statements.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.
Volume (Year): 2 (2008)
Issue (Month): 36 (may)
audit evidence; documentation; quality characteristics; audit procedures; professional judgment.;
Find related papers by JEL classification:
- M00 - Business Administration and Business Economics; Marketing; Accounting - - General - - - General
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
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