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The Role Of Documentation In The Audit Mission

Author

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  • Niculina, STANESCU

    (Universitatea "Constantin Brancoveanu” din Pitesti)

Abstract

Missions carried out by the auditors are based on extensive documentation consisting of relevant and reliable audit evidence. The audit documentation guarantee the quality of the conducted mission, perform the activities in accordance with International Standards on Auditing, Code of Ethics, rules and decisions issued by the Chamber of Financial Auditors of Romania. All information obtained by the auditor in connection with the audited entity are used as working documents submitted in the dossier of evidence to support the conclusions and expresed opinion. An audit mission without proper documentation is not only a poor quality mission but the impossibility to express an opinion with the possibility to relief the auditor.

Suggested Citation

  • Niculina, STANESCU, 2016. "The Role Of Documentation In The Audit Mission," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 50-54.
    • Handle: RePEc:brc:journl:v:31:y:2016:i:1:p:50-54
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    More about this item

    Keywords

    financial audit; documentation; quality; credibility; control;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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