The Comunication Between the Auditor and the Entity’s Leardership

Author:Univ. prof., PhD. Marioara AVRAM, Univ. prof., PhD. Veronel AVRAM

JEL:

DOI:

Keywords:standards, communication of the auditor, leadership

Abstract:
During the process of auditing the annual financial statements, the financial auditor will have to communicate to the persons responsible for the entity’s leadership some aspects of the audit process which are in the best interest of the leadership and are considered of great importance and relevance in the process of financial reporting and information presentation by the auditor.\r\nThe efficiency of the communication process between the auditors and the leadership is amplified by the development of a permanent working relationship between the two partners. The auditor will communicate in useful true the aspects of audit that are in the interest of the leadership, so the person in charge of the leadership can take the appropriate measures.

---