Advanced Search
MyIDEAS: Login to save this article or follow this journal

Audit evidence – top argument for final audit opinion

Contents:

Author Info

  • Ana MORARIU
  • Tanti CERCEL
  • Gabriela Felicia CIOCODEI
  • Flavia STOIAN
  • Horatiu ROTARU

    (Academy of Economic Studies Bucharest)

Registered author(s):

    Abstract

    The 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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://feaa.ucv.ro/AUCSSE/0036v2-005.pdf
    Download Restriction: no

    Bibliographic Info

    Article 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)
    Pages: 501-507

    as in new window
    Handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:501-507

    Contact details of provider:
    Postal: Str. A.I. Cuza nr. 13, Craiova
    Phone: 004 0251 411317
    Fax: 004 0251 411317
    Email:
    Web page: http://feaa.ucv.ro/
    More information through EDIRC

    Related research

    Keywords: audit evidence; documentation; quality characteristics; audit procedures; professional judgment.;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Mohamed Zakari & Karim Menacere, 2012. "The challenges of the quality of audit evidence in Libya," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 3-24.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:501-507. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.