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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 10, Number 1, Year 2022| THE QUALITY OF THE AUDIT | 
Download | | Author(s): Elena Hlaciuc | | DOI: 10.4316/EJAFB.2022.10119 | | Abstract: The purpose of this work is to analyze the importance of audit quality and financial statements, a subject that has become a subject of debate in the academic environment, accounting experts and auditors. There are a multitude of economic entities that currently use financial information within the company, so the veracity and reality of this information has become vital. In this context, the audit must be adequate, so as not to use random methods on some work documents of each individual task, but will consider unique tasks, as a basis to check relevant aspects as well for quality control purposes. In this work, the methods by which "the quality of the audit can be improved" 1are analyzed, or the situations and factors that should be eliminated if they threaten the quality of the audit are identified. | | Keywords: Audit; Quality Criteria; Quality Of The Audit; Quality Of Financial Reports. | References:
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