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Results (Errors) Assessment In Financial Audit

Author

Listed:
  • Stelian Selisteanu

    (University of Craiova Faculty of Economics and Business Administration)

  • Nicoleta Mihaela Florea

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

The quality of audit represents an important desideratum that the auditor considers when developing his activities. Therefore, a good interpretation of the results obtained after applying the procedures established in the planning stage, represents an essential step in stating an adequate audit opinion that will precisely represent the reality and will allow the entity to fully understand the problems and to take proper actions for normalizing the activity. In what follows, we will present the main procedures that are specific for the audit execution that will set the path towards obtaining highly accurate results.

Suggested Citation

  • Stelian Selisteanu & Nicoleta Mihaela Florea, 2014. "Results (Errors) Assessment In Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 27-31.
    • Handle: RePEc:aio:aucsse:v:2:y:2014:i:42:p:27-31
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    File URL: http://feaa.ucv.ro/AUCSSE/0042v2-003.pdf
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    More about this item

    Keywords

    financial audit; material error; assessing errors; samples;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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