improveusers' perception oftheusefulness and quality ofthe audit report.The article approaches thesubject of theseproposals to … revise thestandardsand their implicationsfor the audit report. The article isdivided into fiveparts:the firstpartthe authors …

level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the …

The purpose of the financial audit is to ensure the credibility of the financial statements presented to the … company. Users needs for financial audit, review the historical financial statements, review of interimediar financial … their business. Only a quality financial audit, which assumes conformity with International Standards on Auditing, Ethic …

make the audit of the EU funds. As an external auditor of the European Union, it contributes to improving the financial … with audit services, by which it evaluates the collection and use of the EU funds. Also, it examines if the financial … results of its audit activities in three types of reports: the annual reports, presenting the results of the financial audit …

According to the European Union norms, the operations financed from the European funds should be subject to the audit … Engagements to perform agreed upon procedures regarding the financial information; since 2014 will apply ISA 800 Audit of the …

The purpose of this article is to present the issues of materiality and audit risk within the activity of financial … audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found … materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the …

This research work examines the relevance of statutory audit in evaluating performance in an organization. The … researchers recommends the establishment of financial reporting council; the encouragement of joint audit competition and proper … training of audit staff. In conclusion, audit committees of public companies in Nigeria must rise to the challenge of …

Although audit work, especially control testing, is generally performed by an auditor, financial auditors with … appropriate training, expertise, and supervision may undertake specific tasks in this area of the audit. This is especially …