IDEAS home Printed from https://ideas.repec.org/a/ddj/fserec/y2017p146-156.html
   My bibliography  Save this article

Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity

Author

Listed:
  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

  • Iuliana Oana MIHAI

    (Dunarea de Jos University of Galati, Romania)

Abstract

In the context of global change, the financial crisis is highlighting how financial systems are connected. This interconnection brings more prosperity but at the same time a greater concentration of systemic risk. Policy makers are also responsible for the economic impact of the crisis and for legislative changes at the request of the user audience. In this paper the authors proposed to express a point of view on the importance of creating audit reports in order to ensure access to the structural funds, but especially the importance of including in the prepared reports of other information about the entities that access these funds and not just financial information. The author believes that this information would outline a more complete overview of the entity and ease the evaluations for reimbursement by the contracting authority.

Suggested Citation

  • Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 146-156.
    • Handle: RePEc:ddj:fserec:y:2017:p:146-156
    as

    Download full text from publisher

    File URL: http://www.rce.feaa.ugal.ro/images/stories/RCE2017/papers/RCE_2017_146-156.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Thieme, Sebastian, 2011. "Economic thinking and ethics: an ethical approach for economical issues," MPRA Paper 34313, University Library of Munich, Germany.
    2. Hsiang Lin, 2014. "Bulgakov's Economic Man—Re-thinking the Construction of Capitalist Economic Ethics Theory," Journal of Business Ethics, Springer, vol. 121(2), pages 189-202, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dirk C. Moosmayer & Sandra Waddock & Long Wang & Matthias P. Hühn & Claus Dierksmeier & Christopher Gohl, 2019. "Leaving the Road to Abilene: A Pragmatic Approach to Addressing the Normative Paradox of Responsible Management Education," Journal of Business Ethics, Springer, vol. 157(4), pages 913-932, July.

    More about this item

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ddj:fserec:y:2017:p:146-156. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gianina Mihai (email available below). General contact details of provider: https://edirc.repec.org/data/fegalro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.