Oprean, Ioan; Span, Georgeta Ancuta - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 25-25
The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as:...