文章基本信息

标题：Utilizarea Pragului De Semnificatie Si A Riscului De Audit In Planificarea Si Conducerea Auditului Financiar / The Use Of Materiality And Audit Risk When Planning And Managing The Audit
本地全文：下载
作者：Prof. univ. dr. Victor Munteanu – Universitatea “Romano-Americana” Bucuresti
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：2
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The purpose of financial audit (hereinafter referred to as audit) is to gather sufficient audit evidence attesting the fidelity of the financial statements of an enterprise in accordance with generally accepted accounting principles. The paperwork presents critical issues related to the materiality in audit and the audit risk, concepts that base the insurances that can be offered by auditors to users of financial auditors to support decisions to invest or credit the enterprise.
关键词：financial audit; financial statement; risk; materiality