文章基本信息

标题：AUDIT PROCEDURES REGARDING THE INFORMATION THAT MUST BE CONTAINED IN THE FINANCIAL SITUATION OF CREDIT INSTITUTIONS
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作者：Vlad Mariana, Vasilache Vasile
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2008
卷号：XVII
期号：03
页码：881-885
出版社：University of Oradea
摘要：
The auditors must obtain sufficient adequate audit proofs, to be capable of issuing the reasonable conclusion upon which the audit opinion must be based on. The great majority of the audit evidence are collected from the interior of the audited entities, having as base the accounting evidence, which include in general the initial and justifiable accountancy registrations.
关键词：
the audit proof, balance sheet, profit and loss account, assets and liabilities, credit, bank.