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General methodology of auditing


  • Mirela Popescu

    (University of Petroşani, Romania)

  • Alin Monea

    (University of Petroşani, Romania)


Although audit work, especially control testing, is generally performed by an auditor, financial auditors with appropriate training, expertise, and supervision may undertake specific tasks in this area of the audit. This is especially appropriate during financial statement audits where the work of financial auditors and auditors must be closely coordinated. In this paper, the term “auditor” should generally be interpreted as either a financial or an other auditor.

Suggested Citation

  • Mirela Popescu & Alin Monea, 2003. "General methodology of auditing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 3, pages 163-168.
  • Handle: RePEc:pet:annals:v:3:y:2003:p:163-168

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