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Practical Considerations Regarding The Activity Of Financial Audit Planning


  • Mariana Rodica Tirlea


The purpose of an audit of financial statements is to providea professional opinion and a certification by an independent financial auditor,respectively a reasonable assurance on the financial statements. Any financial audit in the sequence of steps that you go through, includes a mission planning stage of the audit, whose stage deployment framework is regulated by the International Standard on Auditing (ISA) 300, "Planning an Audit of Financial Statements”.If planning is a distinct stage in its development, this step actually encompasses all the other stages of the mission of auditing in terms of succession workflow and time zone assignment for each stage, it provides planning and designing of the audit plan financial tracking, re-planning and revising the plan auditing where appropriate to certain stages and works with comebacks and replanning of time zones, it quantifies the program and the time in hours based on a documented plan, well-founded and developed which will be a corollary financial audit of the mission throughout its realization.

Suggested Citation

  • Mariana Rodica Tirlea, 2017. "Practical Considerations Regarding The Activity Of Financial Audit Planning," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 17-23, March.
  • Handle: RePEc:khe:journl:v:9:y:2017:i:1:p:17-23

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    Planning; Proper Planning; The Overall Audit Strategy; Audit Plan; Reviewing The Audit Plan; Changes To The Audit Plan.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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