THE AUDIT OF THE FINANCIAL STATEMENTS DRAWN UP BY THE ENTITIES FROM TOURISM

Download or read book THE AUDIT OF THE FINANCIAL STATEMENTS DRAWN UP BY THE ENTITIES FROM TOURISM written by Dorel Dumitru CHIRIȚESCU and published by Infinite Study. This book was released on with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The audit represents a process developed by individuals or legal persons legally authorised, called auditors, within information regarding a certain entity is analysed and evaluated, profesionally. For this process specific techniques and procedures are being used, in order to obtain proofs, called audit evidence, based on them the auditors elaborate a paper, named audit report and they also provide a responsible and independent οріnіon, using evaluation criteria from the legal regulations or good practice unanimously recognized inside the field where the audited entity develops its activity.