Author:University Professor, PhD. Ana MORARIU, PhD. student Flavia STOIAN

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Keywords:audit evidence, documentation, quality characteristics, audit procedures, professional judgment

Abstract:
The research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. \r\nThere is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor’s ethics.\r\nThis is one of the reasons for which the financial audit is one of the edges of economical research, highlighting the credibility of financial statements.

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