Abstract
Abstract The audit activity is seen as a process in a continuous modelling and alignment to the requirements imposed by economic space. This paper aims to highlight the need to provide accurate and complete information by members of the relevant professional bodies that can guarantee a high professional training and competence of the active working team. The auditing process represents and integrated multi-stage approach, legislation, instruments with an individually specific corpus for the audit but also instruments supplied by other sources such as accounting (through the financial statements and the importance of the accounting methods), finances (the financial and banking relationships), management both at a micro and a macro-environment, share markets, taxation etc. The purpose of this paper is to point out first the independent existence of professional bodies as a set of base knowledge and then expand the amount of information for proper auditing services, highlighting the importance of rigor in the regulation of these activities.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
