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The Typology Of Financial Audit

Author

Listed:
  • Ioan Oprean
  • Delia Oprean

Abstract

This study represents a synthesis on the evolution of concepts referring to internal and external audits in the last decades. Starting from the observation that in this domain still persist different approaches and from the observation that the terminology is not yet attuned, several aspect on the evolution of audit's definitions, of the audit's role in the trade companies and the typology of the audit, insisting on the delimitations between conformity audit and efficiency audit.

Suggested Citation

  • Ioan Oprean & Delia Oprean, 2006. "The Typology Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-21.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:21
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    File URL: http://oeconomica.uab.ro/upload/lucrari/820061/21.pdf
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    Cited by:

    1. Cristina CARANICA, 2016. "Research Regarding the Use of IT Instruments in Financial Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-95, January.

    More about this item

    Keywords

    internal audit; external audit.;

    JEL classification:

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

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