DEFINING ELEMENTS IN SETTING THE OBJECTIVES FOR THE STATUTORY AUDIT MISSION

The material focuses on setting the objectives for a statutory audit mission, presenting us with three major directions that are centered on managerial assertions for the financial statements. In this context, we take into consideration the aspects related to interpreting the applicable international referential, ways of segmenting the mission, as well as the optimum correlation of the general objectives of the mission with the managerial assertions.

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Year of publication:	2010
Authors:	Assoc. Prof. Cristian Drăgan Ph.D ; Lect. Oana Gherghinescu Ph.D ; Iota, Student Adriana
Published in:	Revista Tinerilor Economisti (The Young Economists Journal). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-9982. - Vol. 1.2010, 15, p. 28-34
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	general objectives \| specific objectives \| management assertions \| audit segmentation

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Extent:	application/pdf
Type of publication:	Article
Classification:	M4 - Accounting and Auditing ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010611836