L’influence des evenements ulterieurs sur l’opinion de l’auditeur financier

Bunget, Ovidiu-Constantin (2009): L’influence des evenements ulterieurs sur l’opinion de l’auditeur financier.

Abstract

The financial auditor is responsible for formulating and expressing an opinion on the financial statements. To this end and taking the listener to plan and define the audit approach, to perform tests of controls and tests on nouns transactions, to perform analytical procedures and tests detailed accounting balances and preparing the report audit. The conclusion of this report is represented by the views of the financial auditor. The auditor is responsible to perform audit procedures finally provide audit evidence sufficient and adequate for the fact that all events occurred before the date of the audit report is requesting the adjustment of financial statements is the presentations in the explanatory notes have been identified. Therefore, subsequent events or have no influence or impact on the auditor's opinion? It is a question whose answer we try to give you the following pages.

• Item Type: MPRA Paper
• English Title: The influence of subsequent events on the opinion of the financial auditor
• Language: French
• Keywords: événement ultérieur, obligation contingente, preuve d’audit, opinion de l’auditeur, responsabilité
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing

References

1. Boulescu, Mircea (2006)– Audit financiar, Bucuresti, Edition Fundaţiei Romania de Maine;

2. Dobroţeanu Laurentiu&Dobroţeanu, Camelia (2002) – Audit. Concepte si practici. Abordare nationala si internationala, Bucuresti, Edition Economica;

3. CAFR (2007) – Audit financiar, Bucuresti, Edition Economica.

4. La Loi de la Comptabilité no. 82/1991, republiée

5. OMFP nr. 1752/2005 concernant les Réglementations comptables conformément aux Directives IV et VII des Communautés Economiques Européennes