Relevance And Role Of Communication Between Auditors An The Audited Entity In The Audit Mission

One of the tools of restructuring strategies that can contribute to adjusting of attitudes, to the way of looking at things and changing behaviors in order to improve the performance of an audit entity is the effective and efficient communication. In the audit process, the communication process generally takes place directly between the auditor and the persons responsible with the governance in the audited entity. The issue of communication appears systematically in professional auditing standards, because the audit involves in its development numerous communication processes. This study is a research on the ethics of communication, developed in order to discover the basis on which an ethical infrastructure can be designed in such a way that it sustains the trust in the provided information by the audit activity. Such an investigation brings two benefits: it gathers information on audit communication and offers guidance for planning improvements in audit practice. The research results can be used both in the practice of the entities and for didactic purposes.