Research has generally focused either on the auditors’ decision-making process atmicro-level or on the financial audit environment at macro-level. The present paper’s contributionto knowledge consists in filling in this research gap by performing an analysis of the financial auditenvironment...

The main objective of the paper is to bring to the forefront the environmental audit and the environmental risk when auditing financial statements, in order to obtain an image on what environmental aspects represent in the field of audit. The study is based on a fundamental, theoretical research...

The Supreme Audit Institutions play a major role in auditin g the counts and the activities of the public institutions and in promoting a healthy financial administration of public funds and general responsibility inside the government. The Supreme Audit Institutions from Central and Eastern...

In order to demonstrate that there is a direct link between compliance with accounting principles and auditor’s opinion, which, of course, is „filtered” through professional judgement, the study starts from information provided by a representative medium-sized audit company located in the...

This paper proposes two comparisons: the ethical level of French CPA and French auditors of airworthiness certification; their respective ethics level and their abilities to reveal errors. With this end in view, we used the Defining Issue Test method and technical scenarios. On the one hand,...

In the article hereby we analyse the matrix method of analysis of the risks for fraud and error at the level of the procurement-payments cycle. The risk of presentation of certain fraudulent information regarding the accounts of the procurement-payments cycle becomes more and more accentuated in...

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely...

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revision application has been conceived as a...

The quality of audit represents an important desideratum that the auditor considers when developing his activities. Therefore, a good interpretation of the results obtained after applying the procedures established in the planning stage, represents an essential step in stating an adequate audit...