|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 10, Number 2, Year 2022| RELEVANCE AND ROLE OF COMMUNICATION BETWEEN AUDITORS AN THE AUDITED ENTITY IN THE AUDIT MISSION | 
Download | | Author(s): Sergiu Soimu, Anatol Graur, Galina Badicu | | DOI: 10.4316/EJAFB.2022.10212 | | Abstract: One of the tools of restructuring strategies that can contribute to adjusting of attitudes, to the way of looking at things and changing behaviors in order to improve the performance of an audit entity is the effective and efficient communication. In the audit process, the communication process generally takes place directly between the auditor and the persons responsible with the governance in the audited entity. The issue of communication appears systematically in professional auditing standards, because the audit involves in its development numerous communication processes. This study is a research on the ethics of communication, developed in order to discover the basis on which an ethical infrastructure can be designed in such a way that it sustains the trust in the provided information by the audit activity. Such an investigation brings two benefits: it gathers information on audit communication and offers guidance for planning improvements in audit practice. The research results can be used both in the practice of the entities and for didactic purposes. | | Keywords: Audit; Effective Mutual Communication; Inadequate Mutual Communication; ISA. | References:
1. Cordos, G.S.,Fulop, M.T. (2014). A Framework For Understanding And Researching Audit Changes: KEY Audit Matters. Proceedings Of The 9th International Conference Accounting And Management Information Systems (AMIS 2014). ASE: Bucure?ti. 936-951.
2. C?lin Rus, F. (2002). Introducere în ?tiin?a Comunic?rii ?i A Rela?iilor Publice. Ia?i: Institutul European.
3. St?nciugelu, I.,Tudor, R., Tran, A., Tran, V. (2014). Teoria Comunic?rii. Bucure?ti: Tritonic. ISBN: 978-606-749-002-2.
4. ISA 200. (2018.). Obiective Generale Ale Auditorului Independent ?i Desf??urarea Unui Audit în Conformitate Cu Standardele Interna?ionale De Audit, în Manualul De Reglement?ri Interna?ionale De Control Al Calit??ii, Audit, Revizuire, Alte Servicii De Asigurare ?i Servicii Conexe. ISBN: 978-1-60815-389-3.
5. ISA 260. (2018), Comunicarea Cu Persoanele Responsabile Cu Guvernan?a, în Manualul De Reglement?ri Interna?ionale De Control Al Calit??ii, Audit, Revizuire, Alte Servicii De Asigurare ?i Servicii Conexe. ISBN: 978-1-60815-389-3.
6. ISA 265 (2018). Comunicarea Deficien?elor în Controlul Intern C?tre Persoanele Responsabile Cu Guvernan?a ?i C?tre Conducere, în Manualul De Reglement?ri Interna?ionale De Control Al Calit??ii, Audit, Revizuire, Alte Servicii De Asigurare ?i Servicii Conexe. ISBN: 978-1-60815-389-3.
7. ISA 315. (2018). Identificarea ?i Evaluarea Riscurilor De Denaturare Semnificativ? Prin în?elegerea Entit??ii ?i A Mediului S?u, în Manualul De Reglement?ri Interna?ionale De Control Al Calit??ii, Audit, Revizuire, Alte Servicii De Asigurare ?i Servicii Conexe. ISBN: 978-1-60815-389-3.
8. ISA 701. (2018). Comunicarea Aspectelor-cheie De Audit în Raportul Auditorului Independent, în Manualul De Reglement?ri Interna?ionale De Control Al Calit??ii, Audit, Revizuire, Alte Servicii De Asigurare ?i Servicii Conexe. ISBN: 978-1-60815-389-3.
9. Libby, R., William, R.,. Kinney, Jr. (2020). Does Mandated Audit Communication Reduce Opportunistic Corrections To Manage Earnings To Forecasts?, The Accounting Review 75(4), 383-404.
10. Silva, W.L., Imoniana, J.O. (2021). Auditing As An Effective Mean Of Communication On Environmental, Social And Governance Issues In Brazil. Entrepreneurship And Sustainability Issues 9 (1): 103-122.
11. Tiura, A.I., Domnisor, A. (2018). Comunicarea Etic? în Audit. Audit Financiar XVI, Nr. 3 (151)
|
| | Back to journal ... |
|
|
| |
|
|
|
