Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporti...
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| Format: | Article |
| Language: | English |
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University of Bacău
2009-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
| Subjects: | |
| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/26 |
| _version_ | 1819035249179361280 |
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| author | Daniel Botez |
| author_facet | Daniel Botez |
| author_sort | Daniel Botez |
| collection | DOAJ |
| description | The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200) deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs). |
| first_indexed | 2024-12-21T07:46:37Z |
| format | Article |
| id | doaj.art-8c790d4e557c4122bfb1c30b54ac59d2 |
| institution | Directory Open Access Journal |
| issn | 2066-561X 2344-1321 |
| language | English |
| last_indexed | 2024-12-21T07:46:37Z |
| publishDate | 2009-12-01 |
| publisher | University of Bacău |
| record_format | Article |
| series | Studies and Scientific Researches: Economics Edition |
| spelling | doaj.art-8c790d4e557c4122bfb1c30b54ac59d22022-12-21T19:11:11ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212009-12-0101410.29358/sceco.v0i14.2626Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”Daniel BotezThe purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200) deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs).http://sceco.ub.ro/index.php/SCECO/article/view/26financial statementsfinancial auditInternational Standards on Auditing |
| spellingShingle | Daniel Botez Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” Studies and Scientific Researches: Economics Edition financial statements financial audit International Standards on Auditing |
| title | Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” |
| title_full | Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” |
| title_fullStr | Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” |
| title_full_unstemmed | Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” |
| title_short | Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing” |
| title_sort | recently aspects regarding international auditing standard 200 overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing |
| topic | financial statements financial audit International Standards on Auditing |
| url | http://sceco.ub.ro/index.php/SCECO/article/view/26 |
| work_keys_str_mv | AT danielbotez recentlyaspectsregardinginternationalauditingstandard200overallobjectivesoftheindependentauditorandtheconductofanauditinaccordancewithinternationalstandardsonauditing |