期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions,but they have to check the elements from their financial statements taking into account principles,postulates and the criteria for reporting and recording them. Considering that the checking process is based on financial information analysis,we can conclude that presenting some consideration about the development of audit is necessary in order to reveal the audit evolution. Moreover,some recommendations were pointed out in order to improve the credibility of the audit process.
