The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform … agreement between the company and the auditor. As well as the UK, audit liability caps also currently exist in Austria, Belgium … audit liability regime in Europe. It also responds to the proposals put forward by Doralt and others in their response to …

errors by deterring their occurrence. The auditor should plan and perform the audit with an attitude of professional … skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit … risk assessment, auditor should develop programs to audit procedures by which to obtain reasonable assurance that the …

This paper presents the main principles applicable in audit activity. Those people involve in audit activities are …

the way he is aligning his audit engagement in order to satisfy the informational need of the stakeholders. We can … consider, in this case, even a psychological dimension of an audit engagement. …

, lent for such an accomplishment it is necessary to identity the audit in accordance with its standards, with its well … defined subject matter named entity of audit.The optimum entity of audit on the capital market cannot be anything else but the … from the point of view of the audit enclosing it self in inherent limits that affect the ability of the audit to detect the …

Noticing that notions such as „control”, „audit” and „review” are „readily” employed in the field language of daily … audit and the management control, in order to reveal, in an accurate way, what meaning should be assigned to each of these … are perceived in the sense we have evoked in this paper, the internal audit and the management control, by means of their …

The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and ….Simultaneously, the audit standard, as part of operational mechanisms necessary for the economy and the success of capital markets, has …, we may consider the audit as a means of developing a high-achieving communication, concerned with the users outside the …