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  • 标题:STATUTORY AUDIT
  • 本地全文:下载
  • 作者:Ana MORARIU ; Sorinel Domnişoru ; Tanţi CERCEL
  • 期刊名称:Annals of the University of Craiova: Economic Sciences Series
  • 印刷版ISSN:1223-365X
  • 电子版ISSN:1843-3723
  • 出版年度:2009
  • 卷号:1
  • 页码:1-7
  • 语种:English
  • 出版社:Universitaria Craiova
  • 摘要:The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter.It emerges from the need of European harmonization and international convergence,limiting the content and the addressability of the statutory audit within a system of opponent collocations.As well,its approach outlines several elements characteristic to the reorganization of the specific national law-making,in order to meet real-time requirements and to improve the quality of this assurance provider.
  • 关键词:audit;statutory;elective;risk;impact;assurance.
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