摘要：Having in mind the signals from the financial auditing services market, at both national and international level, the author intended to find out which are the applications used by auditing firms in Romania and the strengths of these tools for each stage of the audit engagement, a key analysis in the context of adopting software solutions in the audit engagements. The research was conducted through a questionnaire addressed in 2015 to the financial auditors in Romania and sought their response about the benefits of using a software tool in each stage of the audit engagement. The result of the research revealed the tendency for users to use software tools also in the special audit assignments.
关键词：audit engagement; software tools for audit; efficacy
