Mission Review of Financial Statements Interim

Author:PhD Student Doiniţa ROMANESCU

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Keywords:auditor, the interim financial statements, the mission review, review procedures, auditor’s responsibilities, responsibilities of leadership

Abstract:
In this work are highlighted aspects of the mission understanding to revise interim financial statements as far as concerns the procedures required to be carried out in such missions, the terms of engagement letter, form and content of the report.\r\nIt also presents the level of insurance offered by the mission review of interim financial statements. The paper highlights may and shortcomings in terms of practice relating to such mission, the interim financial statements, audit- related controversy.\r\nThe theme can be developed extensive as the Romanian entities and will prepare interim financial should be revised.

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