期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2012
卷号：2
期号：1
页码：451-460
出版社：Human Resource Management Academic Research Society
摘要：The social and economic environment is in a continuous change, placing the specialists in front of some concrete situations, full with conflicts and uncertainty which ask for decisions and action. Nowadays, reality is a process of facts being continuously developing therefore a standard of utilities becomes absolutely necessary. The present discourse refers to the audit report- as a final result of the external auditor's work and to the possibilities of improving this report ¨C so as to contribute to a better financial stability in the actual context of the economic crises. The strength of the auditor is essential to re-establish the trust in the market. The methodology of research is a qualitative one, because the data have been gathered without quantifications or other works. I have tried a deep look into the matter, realizing a synthesis of the opinions connected to the efficiency of the auditor's report, as a means of communication between auditors and the users of the accounting information. ISA 700 has been analyzed, worked out and compared to the economic reality and the specialty literature in the field, referring several times to the Green Book "The policy of the audit : crises lessons ". Originality / the value of the research. The theme has been approached as a panoramic view over the problems concerning the audit report. It is an actual theme, which has become a concern for the auditors and for the users of the accounting information in this transition ¨¦poque and economical crises. This type of research supposes getting new knowledge, contributing to enrich of the theory of the financial audit and to identifying new problems of this profession in order to find an answer to them. Improving the quality of accounting information offered by the auditors represents a gain both for users and society in general, contributing to the development of the profession and to promoting of the good name of the external audit. The purpose of this presentation is oriented towards the discovery of the problems concerning the discovery of the problems concerning the report of the external audit- as an instrument of communication between the auditor and the users of the accounting information in the actual economic context, trying to identify possibilities for its improvement.
关键词：statutory audit; audit report; ISA 700; general financial reporting applicable frame; ;reasonable assistance; modified opinion; the impossibility of expressing opinion; the role of the ;auditor.
