Debate: Relations with the client in documenting the audit report

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Abstract:
The debate on the topics announced in the title, organized by the Scientific Council of the „Financial Audit” Magazine represented a good exchange of opinions, ideas and expertise of the participating financial audit practitioners. In this first part of this round table we present the speeches on „Appropriate audit planning as an essential step for an effective audit“.\r\n\r\nOn this topics the practitioners discussed about „Obtaining appropriate information about an audit client (understanding the industry and the client activity), about the client legal obligations, and about assessing the client capacity for going concern. \r\n\r\nAlso, they discussed about „Problems and solutions from practice on developing the audit papers, the permanent file and the audit file”.\r\n

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