The Requirements of the Quality Control of the Financial Audit Activity in the Context of the Current National and European Regulations (II)

Author:Urania MOLDOVANU

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Keywords:audit documentation, audit evidence, audit file, audit opinion, qualified opinions

Abstract:
In the first part of the article, representing the speech held on the occasion of the professional seminar „Audit approaches” – Râmnicu Vâlcea, on 14th February 2009, which was published in „Audit Financiar” review no.4/2009, the conclusions of the quality controls inspections have been presented, inspections performed by the specialized Department within the CFAR, which pointed out the main errors identified during these inspections.\r\nIn the second part, the article will reveal the errors identified in the audit documentation, audit evidence and audit files, errors related to the audit opinion (audit report) and some errors regarding the qualified audit opinion, in order to reveal and to point out that there is a must to strengthen and respect all professional requirements and legal regulations, and of the International standards on auditing, as they were fully adopted by the Chamber.

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