NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS

NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS

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 miss...

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Bibliographic Details
Main Author: Niculina, STANESCU
Format: Article
Language:English
Published: Universităţii "Constantin Brâncoveanu" 2014-11-01
Series:Strategii Manageriale
Subjects:
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
Online Access:http://www.strategiimanageriale.ro/papers/140447.pdf
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