AUDIT DOCUMENTATION – AN IMPORTANT FACTOR IN FINANCIAL AUDIT MISSION
According to the latest updates of the International Standards on Auditing, the audit documentation represents the record of applied audit procedures, of the sufficient and appropriate obtained audit evidence and of the conclusions reached by the auditor. There is currently an increased interest in...
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Main Authors: | SAVA, Lilia, PETREANU, Elena |
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Format: | Article |
Language: | English |
Published: |
Technical University of Moldova
2024-06-01
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Series: | Journal of Social Sciences |
Subjects: | |
Online Access: | https://press.utm.md/index.php/jss/article/view/2024-7-2-02/02-pdf |
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