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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| Format: | Article |
| Language: | English |
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Universităţii "Constantin Brâncoveanu"
2014-11-01
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| Series: | Strategii Manageriale |
| Subjects: | |
| Online Access: | http://www.strategiimanageriale.ro/papers/140447.pdf |
| _version_ | 1818156433204576256 |
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| author | Niculina, STANESCU |
| author_facet | Niculina, STANESCU |
| author_sort | Niculina, STANESCU |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-11T14:58:13Z |
| format | Article |
| id | doaj.art-b7fa939cdae2461e8400e7e053e59387 |
| institution | Directory Open Access Journal |
| issn | 1844-668X 1844-668X |
| language | English |
| last_indexed | 2024-12-11T14:58:13Z |
| publishDate | 2014-11-01 |
| publisher | Universităţii "Constantin Brâncoveanu" |
| record_format | Article |
| series | Strategii Manageriale |
| spelling | doaj.art-b7fa939cdae2461e8400e7e053e593872022-12-22T01:01:15ZengUniversităţii "Constantin Brâncoveanu"Strategii Manageriale1844-668X1844-668X2014-11-01VII4369374NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONSNiculina, STANESCU0"Constantin Brancoveanu" University of Pitesti 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.http://www.strategiimanageriale.ro/papers/140447.pdfcreditorsemployeesshareholders regarding the financial-accounting activity and the correct financial reporting is based on the public's trust. As a resultthe 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 AuditingCode of Ethicsfinancial auditqualitycredibilityfinancial statementscontrol |
| spellingShingle | Niculina, STANESCU NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS Strategii Manageriale 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 |
| title | NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS |
| title_full | NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS |
| title_fullStr | NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS |
| title_full_unstemmed | NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS |
| title_short | NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS |
| title_sort | new requirements for increasing the quality of financial audit missions |
| topic | 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 |
| url | http://www.strategiimanageriale.ro/papers/140447.pdf |
| work_keys_str_mv | AT niculinastanescu newrequirementsforincreasingthequalityoffinancialauditmissions |