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：2014
卷号：2
页码：27-31
语种：English
出版社：Universitaria Craiova
摘要：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 opinion that will precisely represent the reality and will allow the entity to fully understand the problems and to take proper actions for normalizing the activity.In what follows,we will present the main procedures that are specific for the audit execution that will set the path towards obtaining highly accurate results.
