DEFINING ELEMENTS IN SETTING THE OBJECTIVES FOR THE STATUTORY AUDIT MISSION

Autor:	Assoc. Prof. Cristian Drăgan Ph.D, Lect. Oana Gherghinescu Ph.D, Student Adriana Iota
Rok vydání:	2010
Předmět:	jel:M4 jel:M42 general objectives specific objectives management assertions audit segmentation
Zdroj:	Revista Tinerior Economisti(The Young Economists Journal). 1(15):28-34
Popis:	The material focuses on setting the objectives for a statutory audit mission, presenting us with three major directions that are centered on managerial assertions for the financial statements. In this context, we take into consideration the aspects related to interpreting the applicable international referential, ways of segmenting the mission, as well as the optimum correlation of the general objectives of the mission with the managerial assertions.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::8ef5687ce53bda6608be568033f7f68c http://feaa.ucv.ro/RTE/015-3.pdf Zobrazit plný text záznamu