General methodology of auditing
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.
When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:3:y:2003:p:163-168. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Imola Driga)
If references are entirely missing, you can add them using this form.