The Planification Of An Audit Of Annual Financial Situations From The Viewpoint Of The International Standard Of Audit 300
The annual financial situations are represented by a set of documents (situ ations) that are meant to be a structured representation of the financial position, of the performances, of the modification of the financial position, of the treasury flows and of the way of administration of the ressources of the entity that regards the closed financial exercise. The plannification of an audit supposes the settlement of the general strategy of audit for the engagement and the elaboration of an audit plan in order to reduce the audit risk at an acceptably low level. The aim of this international audit standard (ISA) is to establish rules and to offer reccomendations regarding the aspects and the activities that are applicable for the planification of an audit of the financial situations. The auditor must planify the audit activity in such a manner that the audit activity should be developped in the most efficient way. The adequate planification comes to support and to ensure the efficiency of an audit activity, the identification of the possible issues and their solutions in due time and t hat the audit engagement is organized and managed adequately for it to be efficient in an effective manner.
Volume (Year): 8 (2008)
Issue (Month): 1(8) (June)
|Contact details of provider:|| Postal: Universitatii 9, 720225; Suceava|
Phone: +40 230 522978
Fax: +40 230 216147
Web page: http://www.seap.usv.ro
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:scm:ausvfe:v:8:y:2008:i:1(8):p:136-141. 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: (Liviu Scutariu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.