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Considerations Regarding The Audit Verifications And The Procedures For Attaining Them

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Author Info
Dragan Cristian
Lect. Brabete Valeriu (University of Craiova Faculty of Economy and Business Administration, Craiova, Romania)
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.

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File URL: http://feaa.ucv.ro/RTE/009S-06.pdf
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Publisher Info
Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

Volume (Year): 1 (2007)
Issue (Month): 9S (May)
Pages: 41-46
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:aio:rteyej:v:1:y:2007:i:9s:p:41-46

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Related research
Keywords: audit evidence; quantity; quality; attaining procedures.;

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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This page was last updated on 2009-12-16.


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