Avram, Marioara; Dutescu, Mihaela; Puican, Liliana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 50-55
relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …