AUDIT DOCUMENTATION – AN IMPORTANT FACTOR IN FINANCIAL AUDIT MISSION

According to the latest updates of the International Standards on Auditing, the audit documentation represents the record of applied audit procedures, of the sufficient and appropriate obtained audit evidence and of the conclusions reached by the auditor. There is currently an increased interest in...

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Bibliographic Details
Main Authors: SAVA, Lilia, PETREANU, Elena
Format: Article
Language:English
Published: Technical University of Moldova 2024-06-01
Series:Journal of Social Sciences
Subjects:
Online Access:https://press.utm.md/index.php/jss/article/view/2024-7-2-02/02-pdf