期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit,financial audit covers the full range of services within the IAASB: audit services,review services,services upon agreed procedures development services (compilation) of information. Therefore,global perspective on statutory audits ia looked upon as a part of the whole.
