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Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity

Author

Listed:
  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

  • Iuliana Oana MIHAI

    (Dunarea de Jos University of Galati, Romania)

Abstract

In the context of global change, the financial crisis is highlighting how financial systems are connected. This interconnection brings more prosperity but at the same time a greater concentration of systemic risk. Policy makers are also responsible for the economic impact of the crisis and for legislative changes at the request of the user audience. In this paper the authors proposed to express a point of view on the importance of creating audit reports in order to ensure access to the structural funds, but especially the importance of including in the prepared reports of other information about the entities that access these funds and not just financial information. The author believes that this information would outline a more complete overview of the entity and ease the evaluations for reimbursement by the contracting authority.

Suggested Citation

  • Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 146-156.
    • Handle: RePEc:ddj:fserec:y:2017:p:146-156
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    References listed on IDEAS

    as
    1. Hsiang Lin, 2014. "Bulgakov's Economic Man—Re-thinking the Construction of Capitalist Economic Ethics Theory," Journal of Business Ethics, Springer, vol. 121(2), pages 189-202, May.
    2. Thieme, Sebastian, 2011. "Economic thinking and ethics: an ethical approach for economical issues," MPRA Paper 34313, University Library of Munich, Germany.
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    More about this item

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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