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Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit

Author

Listed:
  • Vârteiu Daniel Petru

    („1st December 1918†University of Alba Iulia)

  • Mortură Laura Alexandra

    („1st December 1918†University of Alba Iulia)

  • Dreghiciu Andreea Elena

    („1st December 1918†University of Alba Iulia)

Abstract

Economical –financial information represent the key to substantiating the economical – financial decisions, made by different categories of users, both for macroeconomic and microeconomic levels. In order to be able to have a well grounded base in decision making, the information must respect the quality requirements, and this thing is only possible if the patrimonial items, to which this information refers to, are subjected to a process of pertinent evaluation. Even though there are regulations which clearly specify the way in which an evaluation process, respectively an adequate audit process must take place, for a good management of encountered situations and difficulties, the evaluator, respectively the auditor must exercise an adequate professional reasoning.

Suggested Citation

  • Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017. "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 691-696, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:691-696
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    More about this item

    Keywords

    professional reasoning; evaluation; audit; economical – financial information;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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