期刊名称：Social Sciences and Education Research Review
印刷版ISSN：2392-9863
电子版ISSN：2393-1264
出版年度：2019
卷号：6
期号：1
页码：177-195
出版社：Editura Sitech
摘要：The audit represents a process developed by individuals or legal persons
legally authorised, called auditors, within information regarding a certain entity
is analysed and evaluated, profesionally. For this process specific techniques and
procedures are being used, in order to obtain proofs, called audit evidence, based
on them the auditors elaborate a paper, named audit report and they also provide
a responsible and independent οріnіon, using evaluation criteria from the legal
regulations or good practice unanimously recognized inside the field where the
audited entity develops its activity (Mircea Boulescu, Marcel Ghiţă, Valerică
Mareş – Audit Foundations, Didactic and Pedagogical Publishing House,
Bucharest, 2005, page 11)
The audit process, also called audit mission, is based on some national
and international standards. Auditors are persons that get this quality under the
conditions strictly ruled by the legislation in force. The audited entity can be a
material/ an asset unity, the whole Government, ministries, departments,
рrοgrammеs, aсtіons, transactions, οреrations;The audit represents the examination made by an independent and
competent person regarding the fidelity of the accounting and financial
presentasions and is the key for the probity and credibility of economic
transactions.
关键词：professional culture; objectivity; the autonomy of journalists;
