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Defining Elements In Setting The Objectives For The Statutory Audit Mission

  • Assoc. Prof. Cristian Drăgan Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Lect. Oana Gherghinescu Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Student Adriana Iota

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

The material focuses on setting the objectives for a statutory audit mission, presenting us with three major directions that are centered on managerial assertions for the financial statements. In this context, we take into consideration the aspects related to interpreting the applicable international referential, ways of segmenting the mission, as well as the optimum correlation of the general objectives of the mission with the managerial assertions.

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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 (2010)
Issue (Month): 15 (November)
Pages: 28-34

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Handle: RePEc:aio:rteyej:v:1:y:2010:i:15:p:28-34
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