Role and objectives of the financial audit in the patrimonial entities

Author:university professor, PhD. Mihai Aristotel UNGUREANU, PhD. Dan VILAIA

JEL:

DOI:

Keywords:internal audit, control, enterprises, financial and accounting year, auditor, working plan, materiality, risks

Abstract:
The European and international regulation for the audit of the annual accounting of the economic entities will have to answer to the needs of the legal control, going beyond the national framework. Beside these needs, the audit norms represents for a business manger rules of conduct and knowledge in detail, which are unanimously recognized and accepted in Europe. These rules will accompany both our transition to the market economy and, especially, our joining to the European single market.\r\n

---