StatusThe thesis was presented on the 28 September, 2007
Approved by NCAA on the 20 December, 2007
Abstract– 0.36 Mb / in romanian
ThesisCZU 657.633 (478) (043)
1.21 Mb /
The problematic issues of the implementation of getting the audit proves receptions according to the normative documents and audit practice are investigated in this thesis.
The definitions regarding to the following two notions were examined: audit proves and receptions of getting the audit proves. Based on investigations it was concluded that at the conclusion of the audit proves it is necessary that following main conditions should be examined: the origin of the information source and the conformity of the information. In the same time, it was concluded that the receptions of getting the audit proves represent a combination of the methods applied for getting sufficient and adequate audit proves in order to formulate an objective audit opinion.
Especially there are discussed the problems connected to the testing of the internal control while collecting the audit proves, as well as the receptions of selected testing within the conditions of an automated medium. This thesis presents some improvement recommendations of the receptions for getting the audit proves according to the requirements of the normative documents, there are elaborated the drafts of the documents needed for testing of the internal control at each stage of audit application in order to receive the confirmations regarding the reasonable character of the structure and functional efficiency of the book-keeper and internal control systems.
At the same time, a special stress was placed on the tests related to the content as being relevant for direct finding out of the distortions and getting the audit proves for each qualitative aspect of the financial reports. There are proposed receptions for the identification of significant distortions in financial reports through detailed verification of the transactions and accounts balances for each cycle, the audit of the selling cycle being presented as model in the thesis.
The results of the presented investigations may be used by audit organizations and enterprises, which have an internal audit, in order to improve the receptions of getting audit proves according to the requirements of the actual norms and general accepted practice.