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Considerations Regarding The Audit Verifications And The Procedures For Attaining Them

Author

Listed:
  • Dragan Cristian
  • Lect. Brabete Valeriu

    (University of Craiova Faculty of Economy and Business Administration, Craiova, Romania)

Abstract

Attaining the probation elements through which the opinion expressed in the audit report is sustained represents the central element of a financial audit mission. From this perspective, the document deals with the characteristics which the audit evidence, as well as the basic procedure regarding attaining them in the course of the auditors’ demarche.

Suggested Citation

  • Dragan Cristian & Lect. Brabete Valeriu, 2007. "Considerations Regarding The Audit Verifications And The Procedures For Attaining Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9S), pages 41-46, May.
    • Handle: RePEc:aio:rteyej:v:1:y:2007:i:9s:p:41-46
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    File URL: http://feaa.ucv.ro/RTE/009S-06.pdf
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    More about this item

    Keywords

    audit evidence; quantity; quality; attaining procedures.;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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