The Specific Aspects of the Financial Audit in the Service and Financial Investment Societies( S.S.I.F.)

Author:Univ. lecturer, PhD Mitică PEPI, Associate Prof. PhD. Mihaela MINU

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Keywords:internal audit, the entity of audit, probable error, fraud, risk of audit, the C.I.S Sistem

Abstract:
This article presents the specific aspects of the financial audit in the Service and Financial Investment Societies( S.S.I.F.).\r\nThe auditing of this kind of society has an advanced rank of specifity, in consideration the characteristics of the unfolded activities, the role of the intermediary on the capital market and the normative arrangement specific to this market. In this sense, we started tosearch the capital market with the audits instruments looking to identify in the S.S.I.F.’s comportament even in the capital markets reaction, the elements of the audit.\r\n

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