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| Ultima descărcare din IBN: 2024-03-07 16:15 |
 SM ISO690:2012GULEA, Alexandru. Planificarea preliminară a auditului
rezultatelor financiare
. In: Economica, 2007, nr. 3(59), pp. 66-69. ISSN 1810-9136. |
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| Economica | ||||||
| Numărul 3(59) / 2007 / ISSN 1810-9136 | ||||||
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| Pag. 66-69 | ||||||
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Audit planning – one of the most important steps of an audit during which the optimum strategy and tactics of the audit are elaborated considering the individual specifics of the auditing entity. The rational of the used labour force of the auditing organization, minimization of financial resources and time necessary for audit, the risk of not finding essential mistakes and gaps in the financial (bookkeeping) records of the client – all these depend on the manner how auditor has planned the audit activity.
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