Audit documentation – the ultimate quality test for the assurance missions

Author:University Professor, PhD. Ana MORARIU

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Keywords:audit documentation, assertions, index and reference, current and permanent folders of audit, audit proof, planning, analytical procedures, basic techniques, audit procedures used for obtaining the audit evidence

Abstract:
The main objective of this article is to analyze and to emphasize the importance of the audit documentation and the audit final report as it represents a defining quality test for any assurance mission. \r\nThe ensemble of the connections made to extract information from the financial statements, target objectives of the management regarding the structure of financial statements, the procedures used by the auditors to obtain the audit proofs and their quality evaluation, as well as the audit report, represents basic elements, defined by two structures: current and permanent folders of audit.\r\nThe article represents the communication made during the professional seminar in Pitesti, "Approaches of the Financial Audit in 2007" (December 8, 2007).

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