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

The Planification Of An Audit Of Annual Financial Situations From The Viewpoint Of The International Standard Of Audit 300

Contents:

Author Info

  • Viorel TURCANU

    ()
    (Academy of Economic Studies of Moldova, Republic of Moldova)

  • Ionel BOSTAN

    ()
    (University Stefan cel Mare Suceava, Faculty of Economics and Public Administration , Suceava, Romania)

  • Dorel MATES

    ()
    (West University of Timisoara, Faculty of Economic Studies, Timisoara, Romania)

  • Marian SOCOLIUC

    ()

  • Veronica GROSU

    ()
    (University Stefan cel Mare Suceava, Faculty of Economic and Public Administration , Suceava, Romania)

Abstract

The annual financial situations are represented by a set of documents (situ ations) that are meant to be a structured representation of the financial position, of the performances, of the modification of the financial position, of the treasury flows and of the way of administration of the ressources of the entity that regards the closed financial exercise. The plannification of an audit supposes the settlement of the general strategy of audit for the engagement and the elaboration of an audit plan in order to reduce the audit risk at an acceptably low level. The aim of this international audit standard (ISA) is to establish rules and to offer reccomendations regarding the aspects and the activities that are applicable for the planification of an audit of the financial situations. The auditor must planify the audit activity in such a manner that the audit activity should be developped in the most efficient way. The adequate planification comes to support and to ensure the efficiency of an audit activity, the identification of the possible issues and their solutions in due time and t hat the audit engagement is organized and managed adequately for it to be efficient in an effective manner.

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://www.seap.usv.ro/annals/arhiva/http://www.seap.usv.ro/annals/arhiva/ANNALS%20nr.8,2008_fulltext.pdf.pdf
Download Restriction: no

Bibliographic Info

Article provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University Suceava. Fascicle of The Faculty of Economics and Public Administration.

Volume (Year): 8 (2008)
Issue (Month): 1(8) (June)
Pages: 136-141

as in new window
Handle: RePEc:scm:ausvfe:v:8:y:2008:i:1(8):p:136-141

Contact details of provider:
Postal: Universitatii 9, 720225; Suceava
Phone: +40 230 522978
Fax: +40 230 216147
Email:
Web page: http://www.seap.usv.ro
More information through EDIRC

Related research

Keywords: annual financial situations; plannification; audit plan; the audit risk; international audit standard (ISA).;

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. Gheorghe MOROSAN, 2013. "Financial Audit Of Financial Control Versus - An Overall Analysis," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 2(2), pages 7, July.

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:scm:ausvfe:v:8:y:2008:i:1(8):p:136-141. 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: (Liviu Scutariu).

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.