文章基本信息

标题：AUDIT EVIDENCE – TOP ARGUMENT FOR FINAL AUDIT OPINION
本地全文：下载
作者：Ana MORARIU ; Tanţi CERCEL ; Gabriela Felicia CIOCODEI 等
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：2
页码：501-507
语种：English
出版社：Universitaria Craiova
摘要：The following research aims to emphasize the importance of audit evidences,their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion.There is no mathematical formula,neither a specific model in order to evaluate the quality of audit evidences.Their quality depends upon the professional judgment concerning the audit technical standards,the accounting references and nevertheless upon the auditor’s ethics.This is one of the reasons for which the financial audit is one of the edges of economical research,highlighting the credibility of financial statements.
关键词：audit evidence;documentation;quality characteristics;audit procedures;professional judgment.