NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS

Strategii Manageriale

Niculina, STANESCU¹ 

[1] "Constantin Brancoveanu" University of Pitesti ;

关键词: creditors;    employees;    shareholders regarding the financial-accounting activity and the correct financial reporting is based on the public's trust. As a result;    the quality of the audit missions is very important. The control of the audit missions' quality enhances the credibility of the published financial information and contributes to the improvement of the book-keeping bringing added value to the audited entity. The quality control is the main means the auditor has to ensure the public that all the activity performed was conducted in accordance with the International Standards on Auditing;    Code of Ethics;    financial audit;    quality;    credibility;    financial statements;    control;   

DOI  :  

来源: DOAJ

【 摘 要 】

The financial auditors' activity for investors, creditors, employees, shareholders regarding the financial-accounting activity and the correct financial reporting is based on the public's trust. As a result, the quality of the audit missions is very important. The control of the audit missions' quality enhances the credibility of the published financial information and contributes to the improvement of the book-keeping bringing added value to the audited entity. The quality control is the main means the auditor has to ensure the public that all the activity performed was conducted in accordance with the International Standards on Auditing, Code of Ethics, rules and decisions issued by the Chamber of Financial Auditors of Romania.

【 授权许可】

Unknown