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Particularities Regarding the Apparition and Evolution of the Audit’s Activity

Author

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  • Salomia Maria Mãdãlina

    (Bucharest Academy of Economic Studies)

Abstract

In the context of a competitor environment more and more dynamic, the entities are confronting with a general problem which might be defined as being that of finding solutions for improving the obtained performances. The managers of entities are constantly putting questions regarding the efficiency and effectiveness of the control about the manner of entity’s function, so these ones appeal many times to audit’s services offered by the professional accounting in order to obtain correct and concrete about the activity developed by the entity they are leading. Due to the transactions and operation’s complexity and largeness effectuated by the economical entities as well as the development of the economical business environment, they have definitely determined even the evolution of the audit’s activity.

Suggested Citation

  • Salomia Maria Mãdãlina, 2012. "Particularities Regarding the Apparition and Evolution of the Audit’s Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1652-1655, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1652-1655
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    More about this item

    Keywords

    evolution; audit; audit’s activity; auditor; regulations;
    All these keywords.

    JEL classification:

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

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