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The Audit Of The Financial Statements Drawn Up By The Entities From Tourism

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  • Dorel Dumitru CHIRIȚESCU

    (Constantin Brancusi University of Targu Jiu, Romania)

  • Aurelia DUMITRU

    (University of Craiova, "Matei Basarab" High School, Craiova, Romania)

Abstract

The audit represents a process developed by individuals or legal persons legally authorised, called auditors, within information regarding a certain entity is analysed and evaluated, profesionally. For this process specific techniques and procedures are being used, in order to obtain proofs, called audit evidence, based on them the auditors elaborate a paper, named audit report and they also provide a responsible and independent οріnіon, using evaluation criteria from the legal regulations or good practice unanimously recognized inside the field where the audited entity develops its activity (Mircea Boulescu, Marcel Ghiţă, Valerică Mareş – Audit Foundations, Didactic and Pedagogical Publishing House, Bucharest, 2005, page 11) The audit process, also called audit mission, is based on some national and international standards. Auditors are persons that get this quality under the conditions strictly ruled by the legislation in force. The audited entity can be a material/ an asset unity, the whole Government, ministries, departments, programmes, actions, transactions, operations; The audit represents the examination made by an independent and competent person regarding the fidelity of the accounting and financial presentasions and is the key for the probity and credibility of economic transactions.

Suggested Citation

  • Dorel Dumitru CHIRIȚESCU & Aurelia DUMITRU, 2019. "The Audit Of The Financial Statements Drawn Up By The Entities From Tourism," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 6(1), pages 177-195, July.
  • Handle: RePEc:edt:jsserr:v:6:y:2019:i:1:p:177-195
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    References listed on IDEAS

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    2. Maria Mădălina Gîrbină & Nadia Albu & Cătălin Nicolae Albu, 2012. "Corporate Governance Disclosures in Romania," Palgrave Macmillan Books, in: Sabri Boubaker & Duc Khuong Nguyen (ed.), Board Directors and Corporate Social Responsibility, chapter 7, pages 122-141, Palgrave Macmillan.
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    4. Elena UNGURU & Antonio SANDU, 2018. "Normative and Institutional Frameworks for the Functioning of Supervision in Social Work," Revista romaneasca pentru educatie multidimensionala - Journal for Multidimensional Education, Editura Lumen, Department of Economics, vol. 10(2), pages 69-87, June.
    5. Ioan Constantin Dima & ªtefan Vlãduþescu, 2012. "Persuasive Logistical Negotiation - Book Review," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 6(1), pages 243-243, December.
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    Cited by:

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    More about this item

    Keywords

    professional culture; objectivity; the autonomy of journalists; journalistic ethics;
    All these keywords.

    JEL classification:

    • Z0 - Other Special Topics - - General

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